Research On The Audit Of Natural Resources And Countermeasures Of Outgoing Grassroots Party And Government Leading Cadres

The 18 th National Congress of the Communist Party of China incorporated ecological progress into the five-in-one overall plan,which created conditions for the audit of outgoing leading officials’ natural resources and assets.The audit of leading cadres’ natural resources and assets breaks through the traditional situation that the audit only focuses on economic responsibility,and extending the scope of the audit to the natural resource assets management and environmental protection is an important link to ensure the construction of ecological civilization.However,the audit implementation time is relatively short,the method experience is less,and there are some problems in the practice process,which affect the audit effect.The grass-roots audit institutions are the most direct institutions to implement the project.It is of great significance to study the problems existing in the practice of the grass-roots audit institutions to improve the audit system of natural resource assets and summarize the experience and methods.Based on this,this paper from the perspective of grassroots audit,choose A district、 natural resources assets audit project as a case,the current grassroots cadres outgoing natural resources assets audit status and analyzes the existing problems,summarizes the causes of the problem,and combined with the actual situation,put forward countermeasures,so as to improve the natural resources assets audit system.This paper is guided by the fiduciary environmental responsibility theory,leading cadres economic responsibility theory and public fiduciary responsibility theory,on the basis of A grassroots natural resources assets audit research,refining summarizes outgoing audit problems A district、leading cadres audit include: unclear audit basis,audit evidence collection,lack of innovative audit methods,outgoing audit workload and audit ability audit mismatch and audit responsibility rectification.This is mainly due to the imperfect audit laws and regulations of leading cadres’ natural resources and assets,lack of departmental linkage,difficult audit coordination,weak application foundation of modern audit technology,lack of audit personnel allocation and professional level,and lack of long-term supervision mechanism of natural resources and assets.Finally,from perfecting the legal system of natural resources assets supervision,strengthen the audit linkage between departments,innovative party and government leading cadres natural resources assets outgoing audit method,strengthen the party and government leading cadres natural resources assets outgoing audit team building and establish a long-term natural resources assets outgoing audit supervision mechanism to improve the party and government leading cadres natural resources assets outgoing audit countermeasures.It is hoped that the research of this paper will provide new ideas and methods for the future audit grass-roots practice work,improve the audit efficiency and level,and promote the implementation of this new audit system nationwide.