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Research On The Audit Of Natural Resources Assets Leaving Office Of Leading Cadres In C Town

Posted on:2024-07-03Degree:MasterType:Thesis
Country:ChinaCandidate:J R ZhangFull Text:PDF
GTID:2556307154998319Subject:MPAcc
Abstract/Summary:PDF Full Text Request
The Decision of the Central Committee of the CPC on Several Major Issues Concerning Comprehensively Deepening Reform,which was deliberated and adopted at the third plenary session of the 18 th Central Committee of the Communist Party of China in2013,first proposed that leading cadres should be subject to natural resource assets leave office audit,and required that leading cadres should no longer only take their posts on the basis of gross domestic product(GDP),Instead,it is necessary to audit the performance of natural resource asset management and ecological environment protection responsibilities by leading cadres and make objective and fair audit evaluations.In 2022,according to the "Opinions on Establishing and Improving the Evaluation Index System for the Leaving Audit of Natural Resource Assets of Leading Cadres",the leaving audit of natural resource assets must be strictly regulated and supervised to ensure the effective implementation and implementation of the ecological civilization system.However,the natural resource asset departure audit of leading cadres has not been carried out for a long time in China,and there is a significant gap in the progress of natural asset departure audits in various regions.Many regions are still in the process of continuous experimentation and exploration,and their practical experience is not rich enough,with many problems.In order to ensure the effective implementation of the natural resource asset departure audit,it is particularly important to conduct in-depth research on the natural resource asset departure audit of leading cadres.Based on the theory of sustainable development,the theory of environmental economics and the theory of fiduciary responsibility,and based on the audit announcements and relevant reports issued by the audit institutions related to the natural resource assets departure audit of leading cadres,as well as the case of natural resource assets departure audit of leading cadres in C Town,this thesis analyzes the current situation of the natural resource assets departure audit of leading cadres,and finds that there is a small scope of audit objects,difficulty in collecting audit data The audit methods are constrained,the audit evaluation indicators are incomplete,there is a lack of comprehensive evaluation,the role of audit results is limited,the follow-up rectification audit is insufficient,and the professionalism of auditors needs to be strengthened.Measures and suggestions are proposed from optimizing audit technology and methods,expanding the scope of audit objects,improving the evaluation system,improving the professional quality of auditors,and strengthening subsequent audit rectification.I hope that through the research in this article,we can better promote the construction of ecological civilization,and also provide valuable suggestions and guidance for the natural resource asset departure audit work of leading cadres.
Keywords/Search Tags:Leading Cadres, Natural Resource Assets, Off-office Auditing
PDF Full Text Request
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