I. Difficulties encountered during the implementation of township natural resource asset audits
(I) Incomplete basic information and distorted data. In the audit, it was found that due to historical and current reasons such as up and down assessment, the township natural resource asset data are based on the county and city as a unit, not specifically divided into each township, each township base is how much is difficult to determine, to a certain extent, affecting the quality and progress of the audit. In addition, China is rich in natural resources, and different natural resources often belong to different departments, and the quality of data provided by different departments varies, and there is overlap and crossover in data articulation. For example, for data on arable land, both the Bureau of Agriculture and Rural Development and the Bureau of Natural Resources have statistics on the amount of arable land, but the two are far apart; for forestry indicators, through understanding from the forestry department, the monitoring data of forest resources in various places, the area of forested land, the forest cover and other indicator data are confirmed by the higher level and then sent to the county level, and it is difficult to measure the truthfulness of the indicators of the townships due to the technical capacity and other reasons; for environmental quality indicators, the monitoring of the quality of the water in the rivers is also monitoring sections are determined by county-level environmental protection departments, and there is no regular monitoring data for some township rivers.
(2) wide range, limited power. First, it involves a lot of points. A natural resource asset audit project often involves a number of decentralized points, these points are less than a dozen, more than dozens of auditors need to go one by one to the various points of the scene to investigate and collect evidence, in order to understand, obtain the relevant situation. The natural resource asset audit is often equipped with only two or three auditors, it is difficult to complete the audit within a limited time and high quality. Secondly, it involves a wide range of areas. On the one hand, the natural resource asset audit involves water, soil, gas, forest, mining and other aspects of the content, but also to audit the use of related funds, project construction and operation, ecological environmental protection, policy implementation, etc., involving a very wide range. On the other hand, there are many data to be collected. In the audit process, the first thing the auditors need to apply to the departments involved in data collection, and these data are often very large, want to be in a very short period of time to make it all clear statistics is almost impossible. Although in recent years for these data collection methods have been very advanced, including the application of drone technology, the application of satellite remote sensing technology, as well as big data platforms to give the support of data aggregation, so that the efficiency of data collection has been greatly improved, but the county audit foundation is weak, the auditors are technically incapable of, and therefore still need to spend very much time and manpower to carry out field inspections in order to guarantee the accuracy of statistical data, making the progress of the audit more complicated. Making the audit progress slower.
(3) High professional requirements, lack of talent. Natural resource asset audit work on the comprehensive quality requirements are very high, the auditor to master the law, natural resources, engineering cost and other areas of professional knowledge and skills. Only with a full range of these skills can they work better, and the current county audit team generally does not meet this requirement, most of the auditors are from the financial and economic professions, do not have engineering, natural resources and other aspects of the skills, the lack of composite talents to the audit work has also brought great difficulties. In recent years, the advantages of big data are becoming more and more prominent, the application of big data in the field of auditing has also put forward higher requirements for auditors, requiring auditors not only to be competent in auditing, but also to be able to skillfully use computer technology to improve the quality and efficiency of auditing, and at present, such auditing talent is very scarce, and a major difficulty in impeding the advancement of auditing work.
(D) the township management authority is limited, the responsibility is difficult to define. First, the authority and responsibility is unclear, difficult to define responsibility. On the one hand, the township party committee and government leaders generally believe that many natural resource assets related to the management of authority in the county departments, and the township government has little to do with the corresponding responsibility is not borne by the township government; on the other hand, arable land resources in the hands of the majority of farmers in the contracting right, the people independently run planting, even if some of the behavior found to be inconsistent with the policies of the township government can not be effective in preventing. Second, the lagging nature of ecological environment problems, accountability has uncertainty. Ecological problems require a certain amount of quantitative changes caused by qualitative changes, the relevant issues after a long period of time to be exposed, and the townships of the main leading cadres term of office generally ranging from three to five years, and the relevant specific indicators can not be set in the term of office, the accountability has uncertainty.
Two, countermeasures and recommendations
(A) improve the relevant rules and regulations. First, the development and improvement of township leading cadres natural resource asset responsibility audit implementation opinions, further clarify the township leadership of the natural resource balance sheet preparation responsibility, audit responsibility, cooperation responsibility and work requirements, the formation of township leading cadres asset resource asset responsibility audit mechanism. Secondly, accelerating the establishment and improvement of the property right system of natural resource assets, management and supervision system, registration system, target assessment system, etc., and establishing and improving the evaluation standard of natural resource assets, management and protection assessment and evaluation system, etc. Thirdly, it is to establish rules for the implementation of assessment related to the pursuit of responsibility and accountability, and to strictly utilize the audit results. In accordance with the economic responsibility audit accountability of leading cadres to accurately determine the responsibility, accountability, and according to the results of the audit of natural resource assets, for the organization department of the township leading cadres to provide a basis for investigation.
(2) supervise the natural resources department in charge of figuring out the base figure, establish the township natural resources assets data files. First, under the leadership of the county-level joint meeting on economic responsibility auditing, urge the departments of natural resources, forestry, water, environmental protection and other departments to statistically confirm the relevant indicators to each township, so that all the data in the township grassroots have roots. Secondly, the statistical department should standardize the system of compiling the natural resources balance sheet, and compile a true and accurate annual natural resources balance sheet at the county (city) and township levels through the continuous and complete natural resources assets data files established by each natural resources authority. The auditing department collects the above data on an annual basis and establishes a database to provide accurate data basis for audit analysis and evaluation.
(3) Improve the special skills of the backbone of the audit business and cultivate composite talents. First, the recruitment of natural resources and other aspects of talent to strengthen the audit team. In the face of the complexity of the natural resource environment in the township, a wide variety of issues, grassroots auditing institutions should attach great importance to the cultivation of natural resource asset auditing talents, enrich the knowledge reserve of the auditing staff team in the natural sciences, and at the same time in the recruitment of personnel, recruiting professionals, is no longer confined to the accounting and engineering aspects of the audit team, we must actively supplement the natural resource science talents, and constantly improve the audit team. Secondly, strengthen the training and learning of auditors, and enhance their ability to audit natural resources assets. Make full use of the training and learning platform on the website of the Audit Office to learn about land, forests, minerals, water resources, environmental protection, etc., and master the objectives, contents, priorities, methods and evaluation criteria of various types of natural resource asset audits. Third, collect information and get a clear picture. The current situation of key resources and assets in the region should be understood in detail, the focus of the management of various types of natural resource assets should be clarified, and laws and regulations on land, forests, minerals, water resources and environmental protection should be organized, so as to lay the foundation for the implementation of the audit of natural resource assets in the township. Fourth, big data audit as a method, and constantly improve the quality and efficiency of work. Efficiently utilize internal and external data, and strive to explore the path of big data auditing methods. Using traditional database technology to compare and analyze large amounts of structured data, efficiently screening data suspects; using GIS technology to build a geographic computing platform for unstructured data such as plots, analyzing the location and area of natural resource suspects involving land; collecting and identifying and assembling the Internet development **** enjoyment of the data required for audit and analysis of the work of portals, social networks, and other Internet development **** enjoyment of the data to facilitate the audit discovery of The platform analyzes the location and area of suspected problems involving land and other natural resources.
(d) Improve the problem of defining responsibility and accountability mechanisms. Natural resource assets audit responsibility definition with reform thinking and innovative ideas to analyze and solve problems, abandon the inherent mode of thinking, a scientific view of the reform process of new situations and new problems, should accurately understand the spirit of the "three distinctions between" the essence of the spirit of correctly grasping the direction of the development of reform and innovation and the basic principles of the division of responsibility throughout the audit work. The division of responsibility should be carried out throughout the audit work. Accountability can not simply determine the responsibility, need to be implemented to the specific responsible person, strictly delineate the party and government cadres term of office, responsibility distinction, from the historical background, decision-making procedures and the actual decision-making process, as well as signing and approving the documents, the content of the management, whether to participate in natural resources decision-making matters, etc., the implementation of the life-long accountability system of ecological responsibility. The problems revealed by the natural resources of the township, combined with the system of economic responsibility audit rectification and accountability, and gradually establish a mechanism for supervision and accountability: first, the county (city) level government supervision and rectification. The problems found in the audit will be included in the important work of the government supervision office, according to the audit report requirements and the audited unit's rectification program, according to the required time nodes for rectification and supervision, until the full completion of rectification. Second, the competent authorities to urge rectification. The problems identified by the audit, through the convening of joint meetings and other means to natural resources, forestry, water, environmental protection and other competent authorities to inform the departments authorized to deal with penalties in accordance with laws and regulations, and supervise the implementation of rectification. Third, strengthen accountability. In the audit found in the management and development and utilization of natural resource assets caused serious consequences, or a greater impact of the problems and events, in accordance with the provisions of its responsible person to be accountable. (Nanxiong City Audit Bureau Deng Mingwei)