Leading Cadres' Natural Resources Assets Departure Audit

摘要

The third Plenary Session of 18th Communist Party of China Central Committee put forward strengthening the leading cadres to strengthen the construction of ecological civilization, promoting the establishment of the responsibility system of responsibility for environmental damage, promoting the development of economic and social sciences, sustainable development of major initiatives. Natural resource assets departure audit, whether it is theoretical or practical community are not a consensus. At the time, the paper, from the natural resources and the concept of natural resource assets, starting a detailed exposition of the legal basis of natural resource assets audit, the relationship between natural resource assets departure audit and economic responsibility audit, the construction of natural resource balance sheet, the audit of natural resource assets departure and the realistic choice of carrying out the auditing of natural resources assets, in order to reach a consensus, and to promote the socialist theory of audit with Chinese characteristics continue to enrich and perfect.