Research On The Outgoing Audit Of Leading Cadres’ Natural Resources Assets

The Decision of the Central Committee of the Communist Party of China on Several Major Issues of Comprehensively Deepening Reform,adopted at the Third Plenary Session of the 18th CPC Central Committee,pointed out the need to protect the ecological environment with a system,study the use of natural resource asset and liability statements in audits,implement audits of natural resource assets at the end of a leading cadre’s term of office,and build a lifelong accountability system for ecological and environmental damage,which points the way to improving the systematic protection of China’s ecological environment and natural resources.The audit is a new direction for national auditing institutions,which not only has a major political mission,but is also of great significance in breaking through the current bottleneck of audit work,broadening the scope of audit and radiating the effective effect of audit.However,in the current audit work in practice,the basic knowledge of the audit theory is still relatively thin,can not directly form effective operational guidance for the audit work,and because the use of audit practice system to be sound,auditors do not have a perfect audit ideas and methods,making the audit work subject to the double pressure from the weak basic theory and the more difficult practical operation.This paper takes city L as an example,mainly through field research and typical case studies to carry out a comprehensive research and data collection on the situation of this work in L.On this basis,we summarise the key and difficult issues in the audit work in L,and try to put forward relevant policy recommendations.The survey found that the main problems in carrying out the ex-officio audit of natural resources assets of leading cadres in L city are:difficulty in obtaining audit evidence,insufficient basis for audit characterization and evaluation,insufficient audit force,and difficulty in implementing audit rectification and reform.Therefore,it is necessary to improve the work of outgoing audits in terms of strengthening the institutionalisation of data,improving the system of outgoing audit,integrating audit resources and strengthening the implementation of audit rectification,so as to further enhance audit effectiveness.