Conducting Natural Resource Assets Departure Audit on Leading Cadres

As an important institutional innovation of ecological civilization construction, natural resource assets departure audit has many issues to be explored. This paper systematically summarizes its implemental situation and the current status of the theoretical research. We hold the point that the performers of conducting natural resource assets departure audit can only be the government audit offices, the auditees of departure audit ought to be the government leading officials, as well as the heads of state-owned enterprises. The audit content is various natural resources, but each province should determine the resource items that should be focused on from the actual situation. Finally, we provide some suggestions to perfect natural resource assets departure audit.


Introduction
Natural resources are the basis for human survival and development, and the wealth shared by the whole nation. As a socialist country, the leading cadres of all government levels represent the whole nation to exercise the ownership responsibility of the state-owned natural resources assets in China, including planning and classification of assets, assets registration, transfer and so on [1].
But, do the leading cadres exercising their ownership responsibility in the right way? If the use of natural resources can be reported and disclosed to the whole nation in a quantified manner, the owner will have a more clear understanding.
It can not only supervise and urge the leading cadres to plan and use natural re-How to cite this paper: Zhang, W.Y. sources rationally, but also be a more responsible representation of the whole nation. Therefore, reporting and disclosure the use of natural resources has become a practical necessity.
Under the new normal economy, "The decision of the central committee of the communist party of China on comprehensively deepening reform" produced by the third plenary session of 18th communist party of China central committee put forward "compiling balance sheet of natural resources and conduct natural resource assets departure audit on leading cadres". In brief, the value of natural resources such as mountain, water, forest, farmland and lake is quantified, which can be evaluated, calculated and traded on this basis. After conducting natural resource assets departure audit, it will be clear in the future that when a leading cadre retired, whether the assets of natural resources have become larger and better, or they have become less and worse compare to the time he took up an official post. At the same time, we should focus on authenticity, which means whether it is prepared in accordance with the applicable reports in all major respects, and the audit opinion is issued in a fair way. This is not only a major institutional innovation to promote the construction of ecological civilization, but also a new work field for audit supervision. Additionally, auditing natural resource assets can change the performance appraisal criteria that" only GDP matters" and set ecological civilization as an innovation point to enhance political achievements. Officials need to provide identification for their ecological construction during their tenures when leaving office, which will surely guide them to take full account of ecological factors and promote the construction of ecological civilization when making major decisions. This paper analyzes the status quo of the theory and practice of natural resource assets departure audit. At present, the theory of natural resource assets departure audit is not perfect, research on the basic subject of audit, the object of responsibility and the content of the audit, and the practice is just a pilot phase. This paper analyzes the theory and practice of natural resource assets departure audit, found there are so many problems such as the lack of balance sheet and data collection in the implementation process, and then puts forward some strategies to perfect the natural resource assets departure audit, such as cultivating compound audit talents and determining audit emphases according to local conditions.

The Process and Status Quo of Natural Resource Assets Departure Audit
The trial of natural resource assets departure audit scheme is clear that it will be implemented in phases and steps from 2015 to 2017 [2]. Firstly, in 2015 and 2016, the pilot audit task is organized by the national audit office, and meanwhile local audit institutions, such as the provincial audit authorities shall arrange local audit pilot projects according to the actual situation. In the pilot work, the audit department should actively explore the audit object, audit con- Each of pilot city is facing difficulties in the implementation process, in addition to the experience that the pilot cities sum up in practice, the academic community is also actively discussing and exploring, providing policy makers with operational policy recommendations.

The Fiduciary Responsibility View
The government or leading cadres at all levels assume two duties under the current property right system of natural resources. On the one hand, they are responsible for the administrative management of natural resources assets and use the government's "visible hand" to correct the "market failure" in the natural The leading cadres should fulfill obligations that they faithfully report the process and results of the fiduciary responsibility to all the citizens and to provide as much reliable information as possible. The process of reporting requires a third party supervisor who can deliver a true and fair view. Then natural resource assets departure audit emerge, as the times require.

Academic Discussion
It is a new step to include natural resources assets into the departure audit of leading cadres. There is only the economic duty audit before. However, the natural resources and the economy are different. We should establish a scientific and feasible calculation method to quantify and evaluate the natural resources assets. At present, the theoretical research of academic circles mainly focuses on such issues as "who examines", "whom to examine", "what to do" and "how to judge", which have not yet formed a mature system of departure audit method.

Audit Subject
There are different views on the audit subjects of the departure audit, such as "Monism", "pluralism" and "the monism is the main, the pluralism is the aux-Journal of Service Science and Management iliary" view (Anhui audit department research group, 2014) [4]. We agree that the national audit agency is the best audit subject. Each audit subject has its own role in the field. From the perspective of each audit subject playing its role, internal audit is based on the internal responsibility relationship formed by the management decentralization, which plays a role in the internal affairs；the third party audit is based on the fiduciary responsibility relationship formed by the separation of ownership and management right, which mainly plays a role in the capital market. National audit is the main supervision department of the national governance system, which plays a major role in the field of public interest.
Therefore, it is the duty of the state audit institution to supervise the use of natural resources assets' ownership and the exploitation and protection of natural resource assets. At the same time, natural resources assets departure audit should pay special attention to two key words: "natural resources assets" and "duty". That is to say, what kind of duties do leading cadres should perform for the natural resources assets in their jurisdiction area? Only by defining this standard can audit be more fair and reliable.

Audit Content
The content of natural resources assets departure audit and economic responsibility audit has both commonness and characteristics. It is characterized in that: that natural resources balance sheet can be compiled in accordance with the principle of "assets = Liabilities + equity", and its basic structure is shown in Table 1. The relatively simple natural resources change statement can reflect the significant changes in natural resource assets, and its basic structure is shown in Table 2. Rosa (2014) proposed that natural resources balance sheet can be compiled with embedded reports, independent reports and consolidated reports [6].  In addition to the discussion of the basic problems above, the existing litera-

Combine Departure Audit and Annual Audit
The time is limited and workload is heavy during the leadership transition. It

Determine the Key Point of Audit According to Local Conditions
China has a vast territory and natural resources differ in various parts of China, so it's necessary to determine the key point of audit according to local conditions. The water resources are rich in the eastern part of China, while short in the western part; the southern part is mainly forest, while the north is mainly grassland. When conducting natural resource assets departure audit, each province should decide to focus on what kind of natural resources on its own actual conditions. For example, Yunnan should carry out the pilot work which focused on forest resources. Shandong and Inner Mongolia should focus on the audit methods of marine resources and mineral land resources respectively.
At the same time, we should use risk oriented audit method to pay close attention to those rare natural resources, but sample audit the natural resources which the public is not very concerned about. It can save manpower and material resources. Rational allocation of audit resources will improve the audit efficiency.

Cultivating Compound Audit Talents
Natural resource assets departure audit on leading cadres is a combination of environmental audit and financial audit. There are many types of natural resources, such as land, sea and so on. It leads to require auditors have related industries background or understand relevant natural resources' administrative regulations and policies. Therefore, we should train auditors to improve audit quality. Carry out professional environmental knowledge training regularly to cultivate compound audit talents.