Author(s)

Xiaoming Qiao

Corresponding Author

Xiaoming Qiao

Abstract

Auditing of responsibility of natural resources and assets by leading cadres is an important measure taken by the state to strengthen the building of ecological civilization and its restriction on power. Now, the responsibility audit of natural resources and assets of leading cadres is a brand new type of auditing. Currently, it is still in the stage of exploration in light of the application of audit object, scope, content, emphasis, procedure, method, evaluation, audit report and audit results. In many aspects, there is no complete audit model, thus, how to define the concept of natural resource assets has become a hotspot. The responsibility of leading cadres in natural resources and assets is facing many problems and needs further study. This paper makes some analysis and discussion so as to initiate and promote auditing of natural resources.

Keywords

Leading Cadres, Responsibility for Natural Resources and Assets, Audit Plans.