Abstract:Under the adverse situation of resource constraints trend, serious environmental pollution, ecological degradation, from the perspective of national management modernization,to make natural resources assets off-office auditing of leading cadres is conducive to effectively protect and of resources and environment, which is of great significance. The paper constructs a structural model of natural resource assets accountability audit modernization, and use the model to analyze the difficulties and obstacles of natural resource assets accountability audit modernization. The analysis shows that: it is still faced with such problems as lack of resource abstraction ability, unanimity of auditing consensus, lag of system construction, inhibition of citizen participation and ambiguity of power and responsibility within the organization. There are many paths to promote the modernization of natural resource assets accountability audit, but the key is to combine the existing problems, from perfect the audit system and improve the audit ability in the aspects of institutionalization, democratization, efficiency and coordination. |