Auditing of Natural Resource Assets

Auditing of natural resource assets means putting an entrusted person in charge and includes changes in the assets and eco-environment relevant to the performance review of the said person.

This is a regulation system with Chinese features. The auditing will be conducted by the state auditing offices. When Party or government officials leave their posts, they have to pass an audit of compliance, rationality and efficiency regarding the development, consumption, protection and treatment of natural resources during their tenure in office.

The 18th CPC Central Committee, at its third plenary session in 2013, announced the decision to audit natural resource assets when leading officials leave their positions.

According to the overall plan to reform the system for developing an eco-civilization, issued by the central authorities in September 2015, relevant auditing would be included in the system of performance review and accountability for eco-environmental damage.

In November 2015, the central authorities published a document on conducting pilot auditing of leading officials. The pilots gained experience and laid the foundations for the formal introduction of an auditing system in November 2017.

Auditing of natural resource assets is an institutional innovation for building an eco-civilization, and a major move toward eco-environmental conservation. Following its implementation, leading officials are reminded of their duties in relation to natural resource asset management and eco-environmental protection.

自然資源資產離任審計

自然資源資產離任審計，即針對受托管理責任人，將自然資源資產和生態環境的變化情況納入到主要責任人政績考核當中的一種審計形式。自然資源資產離任審計，是一項具有中國特色的監管制度，由國家審計機構牽頭，依據相關法律法規，在黨政領導干部離任時，對其任期內自然資源開采、耗用、保護和治理等受托責任履行情況的規范性、合理性和效率性進行評價考核的活動。

2013年11月，中共十八屆三中全會通過的《中共中央關于全面深化改革若干重大問題的決定》，對領導干部自然資源資產離任審計作出明確部署。2015年9月，中共中央、國務院印發《生態文明體制改革總體方案》，將領導干部自然資源資產離任審計納入完善生態文明績效評價考核和責任追究制度。2015年11月，中共中央辦公廳、國務院辦公廳印發《開展領導干部自然資源資產離任審計試點方案》，審計試點圍繞“審什么、怎么審、如何進行評價”進行了積極探索和經驗總結，為領導干部自然資源資產離任審計制度常態化提供實踐基礎。2017年11月，中共中央辦公廳、國務院辦公廳印發《領導干部自然資源資產離任審計規定（試行）》，明確審計內容和重點，標志著一項全新的、經常性的審計制度正式建立。

自然資源資產離任審計是社會主義生態文明建設的一項重大審計制度創新，是加強生態文明建設的一項重要舉措，對完善生態文明績效評價考核和責任追究制度，推動領導干部切實履行自然資源資產管理和生態環境保護責任具有重要意義。