9月17日，國務(wù)院新聞辦公室就生態(tài)文明體制改革總體方案等情況舉行了新聞發(fā)布會，中央財經(jīng)領(lǐng)導小組辦公室副主任楊偉民、中共中央組織部秘書長高選民、環(huán)境保護部副部長翟青、審計署副審計長陳塵肇、國家統(tǒng)計局副局長許憲春介紹生態(tài)文明體制改革總體方案主要內(nèi)容和相關(guān)配套文件等方面情況，并答記者問。
新聞發(fā)布會上，陳塵肇副審計長主要介紹了《關(guān)于開展領(lǐng)導干部自然資源資產(chǎn)離任審計的試點方案》的情況并回答了記者的現(xiàn)場提問?，F(xiàn)將發(fā)言內(nèi)容及答記者問文字實錄轉(zhuǎn)載如下：
女士們、先生們，下午好！
黨的十八屆三中全會《決定》提出，對領(lǐng)導干部實行自然資源資產(chǎn)離任審計。根據(jù)中央部署和分工，此項任務(wù)由審計署牽頭，會同其他部門落實。我們理解，這項工作對于促進領(lǐng)導干部落實自然資源資產(chǎn)管理和環(huán)境保護責任，加強環(huán)境保護工作，推動生態(tài)文明建設(shè)具有重要意義，也是建立健全生態(tài)文明制度體系的重要內(nèi)容。對領(lǐng)導干部實行自然資源資產(chǎn)離任審計，是一項全新的工作，沒有成熟的經(jīng)驗，世界上其他國家也只是對自然資源和環(huán)境保護情況進行過審計。為完成好這項全新的任務(wù)，審計署組織了深入調(diào)研，全面總結(jié)了近些年開展自然資源和環(huán)境審計的實踐經(jīng)驗，會同有關(guān)部門研究起草了《關(guān)于開展領(lǐng)導干部自然資源資產(chǎn)離任審計的試點方案》。主要目標，就是要通過審計試點，進一步明確審計對象、審計內(nèi)容、評價標準、責任界定、審計結(jié)果運用等事項，形成一套比較成熟、符合實際的審計操作規(guī)范，探索并逐步建立完善領(lǐng)導干部自然資源資產(chǎn)離任審計制度。這次試點方案提出三個原則，即因地制宜、重在責任、穩(wěn)步推進的原則。全國各級審計機關(guān)將根據(jù)各地自然資源資產(chǎn)的稟賦特點和生態(tài)環(huán)境保護工作重點，有針對性地組織審計試點工作。
下一步，我們將積極推進試點工作，與有關(guān)部門協(xié)作配合，為促進領(lǐng)導干部守法、守紀、守規(guī)、盡責，促進生態(tài)文明建設(shè)作出更大貢獻。作為世界審計組織主席和亞洲審計組織環(huán)境審計委員會主席，中國審計署也將繼續(xù)推動世界各國最高審計機關(guān)加強自然資源資產(chǎn)和環(huán)境保護相關(guān)審計工作，為保護地球做出更多努力。謝謝大家！
中國日報記者:領(lǐng)導干部自然資源資產(chǎn)離任審計最核心的內(nèi)容是什么？可否用一個關(guān)鍵詞來總結(jié)？另外，是否可以介紹一下審計署在加強資源環(huán)境審計方面做了哪些工作？
陳塵肇：謝謝你的提問，我覺得對領(lǐng)導干部實行自然資源離任審計，最核心的內(nèi)容就是明確責任、界定責任，我理解可以從為什么審、審什么、審計結(jié)果怎么用這三個方面來看問題：
第一個方面，為什么要開展這項審計？也是從宏觀層面來看，開展這項審計的目的是為了促進領(lǐng)導干部更好地履行自然資源資產(chǎn)管理責任和生態(tài)環(huán)境保護責任，推動建立健全領(lǐng)導干部政績考核體系，推動領(lǐng)導干部樹立科學的政績觀和發(fā)展觀，防止只管經(jīng)濟發(fā)展，不管資源的節(jié)約集約和有效利用，不管環(huán)境保護，進而促進整個生態(tài)文明建設(shè)。
第二個方面，到底審什么內(nèi)容？從審計的組織實施來看，我們對領(lǐng)導干部的任職前后，區(qū)域內(nèi)自然資源資產(chǎn)實物量變動情況進行重點審計，對重要環(huán)境保護領(lǐng)域也要進行重點審計。審計中客觀分析變動的原因是什么，哪些是客觀原因，哪些是主觀原因。對人為因素造成自然資源資產(chǎn)數(shù)量減少的、質(zhì)量下降的、環(huán)境惡化的、污染比較嚴重的這些問題，要實事求是地界定領(lǐng)導干部應(yīng)承擔的責任。
第三個方面，審計結(jié)果怎么用？我們將會把審計報告送給干部管理部門，如審計署的審計報告將會給中組部、中紀委等，如果涉嫌犯罪的，還要移交給司法機關(guān)。審計結(jié)果將對落實責任、問責追責，對干部的使用、任免和獎懲，提供重要依據(jù)或者基礎(chǔ)。
第二個問題，給大家介紹一下審計署這些年在加強資源環(huán)境審計方面所做的探索。審計署高度重視對資源環(huán)境保護情況進行審計監(jiān)督。近年來我們依法開展了對土地和礦產(chǎn)資源的管理情況、對節(jié)能減排和環(huán)境保護政策的落實情況，還有重點流域水污染的防治等進行了專項審計，涉及到水、土地、礦產(chǎn)、森林、海洋、草原等多種重要資源，以及廢棄物的處置、生態(tài)環(huán)境的保護、節(jié)能減排等多個領(lǐng)域。同時，在領(lǐng)導干部經(jīng)濟責任審計中，也把資源利用和生態(tài)環(huán)境保護情況作為重要審計內(nèi)容，并且關(guān)注了與領(lǐng)導干部履行經(jīng)濟責任有關(guān)的管理、決策等活動的環(huán)境效益情況?？梢哉f，領(lǐng)導干部自然資源資產(chǎn)離任審計與經(jīng)濟責任審計是雙管齊下，一方面通過經(jīng)濟責任審計，促進建設(shè)好“金山銀山”，另一方面通過自然資源資產(chǎn)離任審計，促進建設(shè)好“綠水青山”。
從這些年來的審計結(jié)果來看，資源環(huán)境審計在防止資源破壞和環(huán)境污染等方面發(fā)揮了積極作用，成為促進資源環(huán)境保護工作的有效力量。我們相信，認真貫徹落實黨的十八屆三中全會的要求，開展領(lǐng)導干部自然資源資產(chǎn)離任審計，對加快推進生態(tài)文明建設(shè)、推進生態(tài)文明體制改革具有重要作用，對提高審計工作自身的能力和水平也有重要意義。
同時，中國審計署也積極推動世界各國環(huán)境審計工作的發(fā)展。從2000年開始，中國審計署先后擔任了亞洲審計組織環(huán)境審計委員會主席和世界審計組織環(huán)境工作組的指導委員，我們多次組織和舉辦培訓班和研討班，組織和參加國際環(huán)境的審計工作會議，推動環(huán)境審計的國際交流。特別是2013年開始，中國審計署擔任了世界審計組織的主席國，大力推動各國的最高審計機關(guān)加強對可持續(xù)發(fā)展和環(huán)境保護的審計，為世界環(huán)境保護工作做出更大的貢獻。謝謝！
附件：關(guān)于領(lǐng)導干部自然資源資產(chǎn)離任審計試點的背景材料
國務(wù)院新聞辦公室新聞發(fā)布會材料四
關(guān)于領(lǐng)導干部自然資源資產(chǎn)離任審計試點的背景材料
(2015年9月17日)
審計署
中國共產(chǎn)黨十八屆三中全會《決定》提出，對領(lǐng)導干部實行自然資源資產(chǎn)離任審計，作為加強生態(tài)文明建設(shè)的一項重要改革舉措。根據(jù)中央部署和分工，審計署牽頭負責落實此項任務(wù)，會同有關(guān)部門研究起草了《關(guān)于開展領(lǐng)導干部自然資源資產(chǎn)離任審計的試點方案》（以下簡稱《試點方案》）。具體情況如下：
一、近年來資源環(huán)境審計工作的基本情況
審計署高度重視對資源環(huán)境保護情況的審計監(jiān)督，近年來，先后依法開展了對土地和礦產(chǎn)等資源管理、節(jié)能減排和環(huán)境保護政策落實、水污染防治等多項審計，涉及水、土地、礦產(chǎn)、森林、海洋等多種重要資源和廢棄物處置、生態(tài)環(huán)境保護、節(jié)能減排等多個領(lǐng)域；在領(lǐng)導干部經(jīng)濟責任審計中，把資源利用和環(huán)境保護情況作為重要審計內(nèi)容，并且關(guān)注了與領(lǐng)導干部履行經(jīng)濟責任有關(guān)的管理、決策等活動的環(huán)境效益情況。這些審計結(jié)果表明，資源環(huán)境審計在防止資源破壞和環(huán)境污染等方面發(fā)揮了積極作用，正日益成為促進資源環(huán)境保護工作的有效力量。認真貫徹落實黨的十八屆三中全會要求，開展領(lǐng)導干部自然資源資產(chǎn)離任審計，對加快推進生態(tài)文明建設(shè)、推進生態(tài)文明體制改革具有重要作用，對提高審計工作的能力和水平也具有重要意義。
同時，中國審計署還積極推動世界各國環(huán)境審計工作的發(fā)展。從2000年開始，中國審計署先后擔任亞洲審計組織環(huán)境審計委員會主席和世界審計組織環(huán)境工作組指導委員，多次組織和舉辦培訓班、研討班，組織和參加國際環(huán)境審計工作會議，推動環(huán)境審計的國際交流。特別是2013年起中國審計署擔任世界審計組織主席國，大力推動世界各國最高審計機關(guān)加強對可持續(xù)發(fā)展及環(huán)境保護的審計，為世界環(huán)境保護工作做出更大貢獻。
二、《試點方案》的起草情況
對領(lǐng)導干部實行自然資源資產(chǎn)離任審計，是一項全新的改革任務(wù)，沒有成熟的經(jīng)驗。為推動工作規(guī)范開展，審計署組織了深入調(diào)研，會同發(fā)展改革委、財政部、國土資源部、環(huán)境保護部、水利部、農(nóng)業(yè)部、統(tǒng)計局、林業(yè)局等部門研究起草了《試點方案》。起草《試點方案》的基礎(chǔ)主要有：一是深入總結(jié)了近些年審計署開展資源環(huán)境審計工作的實踐經(jīng)驗，包括土地、礦產(chǎn)、林業(yè)、草原、海洋、水資源開發(fā)利用保護和水污染防治、節(jié)能減排、資源能源節(jié)約利用專項資金等專項審計情況。二是參考《黨政主要領(lǐng)導干部和國有企業(yè)領(lǐng)導人員經(jīng)濟責任審計規(guī)定》及其實施細則等規(guī)范性文件，借鑒其開展“自然資源資產(chǎn)的開發(fā)利用和保護、生態(tài)環(huán)境保護”審計的成熟做法。三是梳理自2014年起先期開展領(lǐng)導干部自然資源資產(chǎn)離任審計試點的地方審計機關(guān)的情況，特別是試點中遇到的困難及需要明確的一些問題，如審計對象、審計內(nèi)容、審計方式等，進行了專題研究，在此試點方案中盡可能予以明確和規(guī)范。
三、開展領(lǐng)導干部自然資源資產(chǎn)離任審計的指導思想
按照中央有關(guān)精神和要求，開展領(lǐng)導干部自然資源資產(chǎn)離任審計的指導思想是：認真貫徹落實黨的十八大、十八屆三中、四中全會精神，以鄧小平理論、“三個代表”重要思想、科學發(fā)展觀為指導，深入貫徹習近平總書記系列重要講話精神，緊密結(jié)合自然資源資產(chǎn)開發(fā)利用和生態(tài)環(huán)境保護的實際，圍繞領(lǐng)導干部履行自然資源資產(chǎn)管理和生態(tài)環(huán)境保護責任情況開展審計，促進領(lǐng)導干部樹立科學的發(fā)展觀和正確的政績觀，推動生態(tài)文明建設(shè)。
四、開展領(lǐng)導干部自然資源資產(chǎn)離任審計的步驟
此項審計實行試點先行、有序推進，大致分為3個階段分步驟實施：
一是2015年啟動審計試點，制定《關(guān)于開展領(lǐng)導干部自然資源資產(chǎn)離任審計的試點方案》；
二是2016年擴大試點范圍，審計署統(tǒng)一組織指導部分地方審計機關(guān)開展審計試點；
三是2017年全面開展試點審計，制定《領(lǐng)導干部自然資源資產(chǎn)離任審計暫行規(guī)定》；
從2018年開始，各級審計機關(guān)按照干部管理權(quán)限受組織部門委托組織開展離任審計，形成經(jīng)常性審計制度。
其中2015年至2016年的審計試點任務(wù)是，審計署組織在部分地區(qū)實施審計試點，地方審計機關(guān)根據(jù)實際情況安排當?shù)貙徲嬙圏c項目，由省級審計機關(guān)統(tǒng)一組織實施?！对圏c方案》強調(diào)，在兩年的審計試點中，審計署要加強經(jīng)驗總結(jié)，在審計內(nèi)容、審計技術(shù)方法、審計評價、審計責任認定、審計結(jié)果運用等方面，探索并逐步形成一套比較成熟、符合實際的審計工作規(guī)范，為建立經(jīng)常性的審計制度奠定基礎(chǔ)。
五、開展領(lǐng)導干部自然資源資產(chǎn)離任審計的方式和重點
《試點方案》指出，開展領(lǐng)導干部自然資源資產(chǎn)離任審計試點，應(yīng)堅持因地制宜、穩(wěn)步推進原則，即根據(jù)各地自然資源資產(chǎn)稟賦特點和生態(tài)環(huán)境保護工作重點，確定審計內(nèi)容和重點，有針對性地組織實施；堅持重在責任原則，即要以自然資源資產(chǎn)負債表反映的自然資源資產(chǎn)實物量（包括數(shù)量與質(zhì)量）和生態(tài)環(huán)境質(zhì)量狀況變化為抓手，對領(lǐng)導干部履行自然資源資產(chǎn)管理和生態(tài)環(huán)境保護責任情況進行評價，重在界定領(lǐng)導干部應(yīng)承擔的責任；堅持及時總結(jié)原則，即邊試點邊總結(jié)邊推廣，將實踐經(jīng)驗提煉成可固化的審計技術(shù)方法。
試點審計的主要對象是地方各級黨委、政府主要領(lǐng)導干部，審計試點涉及的重點領(lǐng)域包括土地資源、水資源、森林資源，以及礦山生態(tài)環(huán)境治理、大氣污染防治等領(lǐng)域，重點針對被審計領(lǐng)導干部任職期間履行自然資源資產(chǎn)管理和生態(tài)環(huán)境保護責任情況開展審計。
六、開展領(lǐng)導干部自然資源資產(chǎn)離任審計的組織領(lǐng)導
這項審計試點工作在很大程度上要以主管部門的資源及環(huán)境指標體系為基礎(chǔ)，審計通過必要的技術(shù)方法進行核實，依法準確界定責任，全面客觀作出評價。因此，需要盡快開展編制自然資源資產(chǎn)負債表試點，建立和完善自然資源資產(chǎn)產(chǎn)權(quán)制度、自然資源資產(chǎn)管理和監(jiān)管制度、主體功能區(qū)和國土空間開發(fā)制度、生態(tài)環(huán)境損害責任追究制度、生態(tài)環(huán)境損害賠償制度等，積極推進完善自然資源資產(chǎn)登記制度、自然資源資產(chǎn)保護目標責任制度等，建立自然資源資產(chǎn)管理保護考核評價標準，為全面開展領(lǐng)導干部自然資源資產(chǎn)離任審計提供基礎(chǔ)。為此，《試點方案》提出：
一是審計署作為牽頭部門，將加強對領(lǐng)導干部自然資源資產(chǎn)離任審計試點的統(tǒng)籌規(guī)劃，切實做好分類指導和專業(yè)培訓，加強調(diào)查研究，統(tǒng)籌協(xié)調(diào)解決試點中遇到的困難和問題。
二是發(fā)展改革委、財政部、國土資源部、環(huán)境保護部、水利部、農(nóng)業(yè)部、統(tǒng)計局和林業(yè)局等參與部門要加強對此項審計的支持和配合，加快推進有關(guān)改革，為試點工作提供專業(yè)支持和制度保障。
三是地方黨委和政府要加強對本地區(qū)試點工作的領(lǐng)導，及時聽取本級審計機關(guān)試點工作情況匯報，推進試點工作開展，還要主動接受、配合上級審計機關(guān)審計，組織部門要加強對試點工作的支持，保障審計試點工作的順利開展。
《試點方案》的出臺，將為建立健全生態(tài)文明制度體系提供重要支撐，促進各級領(lǐng)導干部更好地履行自然資源資產(chǎn)管理和生態(tài)環(huán)境保護責任，為推動生態(tài)文明建設(shè)發(fā)揮積極作用。
Material No.4 for the Press Conference of The State Council Information Office
Background information on pilot audit of outgoing leading officials’ natural resources/assets accountability
17th September 2015
prepared by National Audit Office
The Decision adopted by the Third Plenary Session of the 18th Central Committee of the Communist Party of China stated audit of outgoing leading officials’ natural resources/assets accountability should be conducted as an important reform measure to promote ecological progress. According to the arrangement of the Central Committee, the National Audit Office (CNAO) is responsible for leading the implementation of this task, and, together with relevant departments, jointly drafted the “Pilot Plan on Implementing Audit of Outgoing Leading Officials’ Natural Resources/Assets Accountability”, hereinafter referred to as the Pilot Plan. Details are as follows:
I. The general status of resources and environmental auditing in recent years
The CNAO attaches great importance to the audit of natural resources and environmental protection, and carried out, in recent years, audits of land and mineral resources management, audits of the implementation of energy conservation and emission reduction policies and environmental protection policies, as well as audits of water pollution prevention measures. These audits involve various important natural resources like water, land, minerals, forests, seas and oceans, and cover various aspects including waste disposal, ecological protection, energy conservation and emission reduction. In the accountability audits of leading officials, the use of natural resources and the protection of environment are important contents of audit. Due attention was given to the environmental performances of managing and decision making activities related to leading officials’ accountability fulfillment. These audit results showed that natural resources and environment auditing has played an active role in preventing damage of natural resources and environmental pollution, and is becoming an efficient measure in promoting natural resources and environmental protection. Faithfully implementing the decisions of the 3rd plenary session of the 18th Central Committee of the Communist Party of China, and carrying out audit of outgoing leading officials’ natural resources accountability, are very important to enhance ecological progress and promote ecological environment management reform, so as to increase the capacity and value of audit.
In the mean time, the CNAO has been actively promoting the development of environmental auditing worldwide. Since 2000, the CNAO has taken up the responsibilities as the Chair of the Environmental Auditing Committee of the Asian Organization of Supreme Audit Institutions (ASOSAI) and the member of the Steering Committee of the Working Group on Environmental Auditing (WGEA) of the International Organization of Supreme Audit Institutions (INTOSAI), and has been pushing ahead international communications on environmental auditing through hosting and organizing a lot of workshops and seminars, as well as participating in and organizing international conferences on environmental auditing. Especially since 2013, when the CNAO assumed the chairmanship of INTOSAI Governing Board, the CNAO has encouraged supreme audit institutions worldwide to strengthen their audits of sustainable development and environmental protection, making greater contributions to environmental protection worldwide.
II. The drafting status of the Pilot Plan
The audit of outgoing leading officials' natural resources/assets accountability is a completely new task of reform with no established experiences for reference. In order to implement the audit in an orderly way, the CNAO carried out thorough surveys and researches, and jointly prepared the Pilot Plan with the National Development and Reform Commission, Ministry of Finance, Ministry of Land and Resources, Ministry of Environmental Protection, Ministry of Water Resources, Ministry of Agriculture, National Bureau of Statistics, and State Forestry Administration. The Pilot Plan was drafted on the basis of: 1) practical experiences drawn from the natural resources and environmental audits conducted by the CNAO in recent years, including the audits of earmarked funds for the purposes of exploitation, utilization and protection of lands, minerals, forest, grasslands, maritime and water resources, as well as the audits of the funds for water pollution prevention, energy conservation and emission reduction, and efficient utilization of resources and energy; 2) making references to the regulatory documents of "Regulations for Accountability Audit of Principal Leading Cadres of the Party, the Government and State-Owned Enterprises" and their implementation rules, and assimilating its established practices on audits of the exploitation, utilization and protection of natural resources/assets, and audits of ecology protection; 3) summarizing experiences from the experimental audits of outgoing leading officials' natural resources/assets accountability, which have been carried out since 2014. The difficulties met in the experimental audit and issues to be clarified, for example, the subject, content and methodology of audit, are clarified and regulated in the Pilot Plan.
III. The guidance of the audit of outgoing leading officials' natural resources/assets accountability
In line with the relevant central government principles and requests, the guidance of the audit of outgoing leading official's natural resources/assets accountability is: faithfully implement the principles of the 18th National Congress of the Communist Party of China, as well as its 3rd and 4th plenary sessions, follow the guidance of Deng Xiaoping Thoery, the important thought of the Three Represents and the Scientific Outlook on Development, and deeply implement the essence of the series key speeches made by General Secretary Xi Jinping, deeply considering the actual situation of natural resources/assets exploitation and utilization, and ecological and environmental protection, conduct audits focusing on leading officials' accountability for natural resources/assets management and ecological and environmental protection, so as to encourage leading officials forging reasonable outlook on development and correct view on administrative performance, and to promote ecological development.
IV. The procedures of carrying out audit of outgoing leading officials' natural resources/assets accountability
The audits will start with pilot projects and will be implemented in due orders. The pilot stage covers 3 phases:
First phase, the launch of pilot audits, and adoption of “Pilot Plan on Implementing Audit of Outgoing Leading Officials’ Natural Resources/Assets Accountability” in 2015;
Second phase, expanding the scale of pilot audit, the CNAO will organize and guide some local audit institutions to conduct pilot audit projects in 2016;
Third phase, pilot audits will be in full scale in 2017, and "Provisional Regulations on Audit of Outgoing Leading Officials’ Natural Resources/Assets Accountability" will be prepared and adopted;
From 2018, entrusted by the Party organization departments, audit institutions of all levels will conduct audit of outgoing leading officials according to the mandate of personnel management, and make it a routine audit.
For the year 2015 and 2016, the task of pilot audits will be: the CNAO will carry out audits in some regions; organized and implemented by provincial audit institutions, local audit institutions will choose some pilot audits based on their actual context. The Pilot Plan points out that in the two-year piloting audit period, the CNAO should strengthen experiences learning, explore and establish a set of mature, applicable working regulations on audit contents, audit techniques and methods, audit assessment, holding to account, as well as the use of audit results, so as to lay a foundation for establishing a routine audit system.
V. The mode and focus of audit of outgoing leading officials’ natural resources/assets accountability
The pilot plan states that some principles should be followed in the conduct of audit of outgoing leading officials’ natural resources/assets accountability as follows:
-- adaption to local condition and steady progress: The contents and focus of audit should be determined according to both the characteristics of natural resources/assets endowment and priority of ecological environment protection in various regions so as to ensure audits are well-targeted.
-- emphasis is to hold to account: The physical output (both quantity and quality) of natural resources/assets as reflected in the balance sheet as well as the status of environmental quality should be an important basis to evaluate the performance of accountability of leading officials for natural resources/assets management and environmental protection. The emphasis should be placed to holding to account.
-- Learning from the experiences timely: The experiences should be summed up and further disseminated in a timely manner along with the pilot process, and develop audit methodology based on practical experiences.
The main objects of the pilot audit are leading officials of the Party and local governments at various levels. Key areas cover the resources of land, water and forest, the ecological management of mines, the prevention and control of air pollution, etc. The focus of the audit should be the leading officials' accountability for the management of natural resources/assets and ecological environmental protection during their tenure of office.
VI. The organization and leadership of the audit of leading officials' accountability for natural resources/assets
By large, the pilot audit should be based on the indicator system on resources and environment developed by competent authorities by which the auditors conduct the verification through relevant methodologies and holding to account according to the law, and make evaluations in a comprehensive and objective manner. In this regard, some necessary tasks need to be carried out as soon as possible before the conduct of audit of leading officials' accountability for natural resources/assets in a comprehensive way, including: pilot compilation of balance sheet on natural resources/assets; establishment and improvement of systems on property right of natural resources/assets, administration and supervision of natural resources/assets, establishment of Main Function Areas and land spatial development systems, accountability for ecological environmental damages and the corresponding compensation practices; the improvement of systems for the registration and protection objective responsibility of natural resources/assets; and building of evaluation criterion for the administration and protection of natural resources/assets. For this purpose, the Pilot Plan points out:
-- the CNAO, as the leading department, should strengthen the overall planning of the pilot audit of leading officials' accountability for natural resources/assets, conduct targeted guidance and professional training effectively, enhance the investigation and researches, and solve the problems and difficulties encountered during in the process of pilot audit in a coordinated manner.
-- the National Development and Reform Commission, Ministry of Finance, Ministry of Land and Resources, Ministry of Environmental Protection, Ministry of Water Resources, Ministry of Agriculture, Bureau of Statistics, Bureau of Forestry, and other participating departments should intensify their support and collaboration with the audit, speed up relevant reforms, and provide professional assistance and institutional guarantee to the pilot audit.
-- The Party and local governments at various levels should reinforce the leadership of the pilot audit in their respective region, timely hear the report on the pilot audit from local audit institutions, promote the smooth progress of the pilot audit, accept and cooperate with the audit conducted by audit institutions at higher levels. The Party organization departments should strengthen the necessary support to guarantee the smooth implementation of the pilot audit.
The publication of the Pilot Plan will offer important support to the building and improvement of the systems of ecological civilization, held to ensure the leading officials at various levels to better perform their accountability for natural resources/assets administration and ecological environmental protection, and make positive contribution for the development of ecological progress.
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