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(huì)，中央財(cái)經(jīng)領(lǐng)導(dǎo)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(hù)部副部長翟青、審計(jì)署副審計(jì)長陳塵肇、國家統(tǒng)計(jì)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(huì)上，陳塵肇副審計(jì)長主要介紹了《關(guān)于開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)的試點(diǎn)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(shí)錄轉(zhuǎn)載如下：
女士們、先生們，下午好！
黨的十八屆三中全會(huì)《決定》提出，對領(lǐng)導(dǎo)干部實(shí)行自然資源資產(chǎn)離任審計(jì)。根據(jù)中央部署和分工，此項(xiàng)任務(wù)由審計(jì)署牽頭，會(huì)同其他部門落實(shí)。我們理解，這項(xiàng)工作對于促進(jìn)領(lǐng)導(dǎo)干部落實(shí)自然資源資產(chǎn)管理和環(huán)境保護(hù)責(zé)任，加強(qiáng)環(huán)境保護(hù)工作，推動(dòng)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(dǎo)干部實(shí)行自然資源資產(chǎn)離任審計(jì)，是一項(xiàng)全新的工作，沒有成熟的經(jīng)驗(yàn)，世界上其他國家也只是對自然資源和環(huán)境保護(hù)情況進(jìn)行過審計(jì)。為完成好這項(xiàng)全新的任務(wù)，審計(jì)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(jì)的實(shí)踐經(jīng)驗(yàn)，會(huì)同有關(guān)部門研究起草了《關(guān)于開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)的試點(diǎn)方案》。主要目標(biāo)，就是要通過審計(jì)試點(diǎn)，進(jìn)一步明確審計(jì)對象、審計(jì)內(nèi)容、評價(jià)標(biāo)準(zhǔn)、責(zé)任界定、審計(jì)結(jié)果運(yùn)用等事項(xiàng)，形成一套比較成熟、符合實(shí)際的審計(jì)操作規(guī)范，探索并逐步建立完善領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)制度。這次試點(diǎn)方案提出三個(gè)原則，即因地制宜、重在責(zé)任、穩(wěn)步推進(jìn)的原則。全國各級審計(jì)機(jī)關(guān)將根據(jù)各地自然資源資產(chǎn)的稟賦特點(diǎn)和生態(tài)環(huán)境保護(hù)工作重點(diǎn)，有針對性地組織審計(jì)試點(diǎn)工作。
下一步，我們將積極推進(jìn)試點(diǎn)工作，與有關(guān)部門協(xié)作配合，為促進(jìn)領(lǐng)導(dǎo)干部守法、守紀(jì)、守規(guī)、盡責(zé)，促進(jìn)生態(tài)文明建設(shè)作出更大貢獻(xiàn)。作為世界審計(jì)組織主席和亞洲審計(jì)組織環(huán)境審計(jì)委員會(huì)主席，中國審計(jì)署也將繼續(xù)推動(dòng)世界各國最高審計(jì)機(jī)關(guān)加強(qiáng)自然資源資產(chǎn)和環(huán)境保護(hù)相關(guān)審計(jì)工作，為保護(hù)地球做出更多努力。謝謝大家！
中國日報(bào)記者:領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)最核心的內(nèi)容是什么？可否用一個(gè)關(guān)鍵詞來總結(jié)？另外，是否可以介紹一下審計(jì)署在加強(qiáng)資源環(huán)境審計(jì)方面做了哪些工作？
陳塵肇：謝謝你的提問，我覺得對領(lǐng)導(dǎo)干部實(shí)行自然資源離任審計(jì)，最核心的內(nèi)容就是明確責(zé)任、界定責(zé)任，我理解可以從為什么審、審什么、審計(jì)結(jié)果怎么用這三個(gè)方面來看問題：
第一個(gè)方面，為什么要開展這項(xiàng)審計(jì)？也是從宏觀層面來看，開展這項(xiàng)審計(jì)的目的是為了促進(jìn)領(lǐng)導(dǎo)干部更好地履行自然資源資產(chǎn)管理責(zé)任和生態(tài)環(huán)境保護(hù)責(zé)任，推動(dòng)建立健全領(lǐng)導(dǎo)干部政績考核體系，推動(dòng)領(lǐng)導(dǎo)干部樹立科學(xué)的政績觀和發(fā)展觀，防止只管經(jīng)濟(jì)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(hù)，進(jìn)而促進(jìn)整個(gè)生態(tài)文明建設(shè)。
第二個(gè)方面，到底審什么內(nèi)容？從審計(jì)的組織實(shí)施來看，我們對領(lǐng)導(dǎo)干部的任職前后，區(qū)域內(nèi)自然資源資產(chǎn)實(shí)物量變動(dòng)情況進(jìn)行重點(diǎn)審計(jì)，對重要環(huán)境保護(hù)領(lǐng)域也要進(jìn)行重點(diǎn)審計(jì)。審計(jì)中客觀分析變動(dòng)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(yán)重的這些問題，要實(shí)事求是地界定領(lǐng)導(dǎo)干部應(yīng)承擔(dān)的責(zé)任。
第三個(gè)方面，審計(jì)結(jié)果怎么用？我們將會(huì)把審計(jì)報(bào)告送給干部管理部門，如審計(jì)署的審計(jì)報(bào)告將會(huì)給中組部、中紀(jì)委等，如果涉嫌犯罪的，還要移交給司法機(jī)關(guān)。審計(jì)結(jié)果將對落實(shí)責(zé)任、問責(zé)追責(zé)，對干部的使用、任免和獎(jiǎng)懲，提供重要依據(jù)或者基礎(chǔ)。
第二個(gè)問題，給大家介紹一下審計(jì)署這些年在加強(qiáng)資源環(huán)境審計(jì)方面所做的探索。審計(jì)署高度重視對資源環(huán)境保護(hù)情況進(jìn)行審計(jì)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(hù)政策的落實(shí)情況，還有重點(diǎn)流域水污染的防治等進(jìn)行了專項(xiàng)審計(jì)，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(hù)、節(jié)能減排等多個(gè)領(lǐng)域。同時(shí)，在領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)中，也把資源利用和生態(tài)環(huán)境保護(hù)情況作為重要審計(jì)內(nèi)容，并且關(guān)注了與領(lǐng)導(dǎo)干部履行經(jīng)濟(jì)責(zé)任有關(guān)的管理、決策等活動(dòng)的環(huán)境效益情況?？梢哉f，領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)與經(jīng)濟(jì)責(zé)任審計(jì)是雙管齊下，一方面通過經(jīng)濟(jì)責(zé)任審計(jì)，促進(jìn)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(jì)，促進(jìn)建設(shè)好“綠水青山”。
從這些年來的審計(jì)結(jié)果來看，資源環(huán)境審計(jì)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(jìn)資源環(huán)境保護(hù)工作的有效力量。我們相信，認(rèn)真貫徹落實(shí)黨的十八屆三中全會(huì)的要求，開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)，對加快推進(jìn)生態(tài)文明建設(shè)、推進(jìn)生態(tài)文明體制改革具有重要作用，對提高審計(jì)工作自身的能力和水平也有重要意義。
同時(shí)，中國審計(jì)署也積極推動(dòng)世界各國環(huán)境審計(jì)工作的發(fā)展。從2000年開始，中國審計(jì)署先后擔(dān)任了亞洲審計(jì)組織環(huán)境審計(jì)委員會(huì)主席和世界審計(jì)組織環(huán)境工作組的指導(dǎo)委員，我們多次組織和舉辦培訓(xùn)班和研討班，組織和參加國際環(huán)境的審計(jì)工作會(huì)議，推動(dòng)環(huán)境審計(jì)的國際交流。特別是2013年開始，中國審計(jì)署擔(dān)任了世界審計(jì)組織的主席國，大力推動(dòng)各國的最高審計(jì)機(jī)關(guān)加強(qiáng)對可持續(xù)發(fā)展和環(huán)境保護(hù)的審計(jì)，為世界環(huán)境保護(hù)工作做出更大的貢獻(xiàn)。謝謝！
附件：關(guān)于領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)試點(diǎn)的背景材料
國務(wù)院新聞辦公室新聞發(fā)布會(huì)材料四
關(guān)于領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)試點(diǎn)的背景材料
(2015年9月17日)
審計(jì)署
中國共產(chǎn)黨十八屆三中全會(huì)《決定》提出，對領(lǐng)導(dǎo)干部實(shí)行自然資源資產(chǎn)離任審計(jì)，作為加強(qiáng)生態(tài)文明建設(shè)的一項(xiàng)重要改革舉措。根據(jù)中央部署和分工，審計(jì)署牽頭負(fù)責(zé)落實(shí)此項(xiàng)任務(wù)，會(huì)同有關(guān)部門研究起草了《關(guān)于開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)的試點(diǎn)方案》（以下簡稱《試點(diǎn)方案》）。具體情況如下：
一、近年來資源環(huán)境審計(jì)工作的基本情況
審計(jì)署高度重視對資源環(huán)境保護(hù)情況的審計(jì)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(hù)政策落實(shí)、水污染防治等多項(xiàng)審計(jì)，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(hù)、節(jié)能減排等多個(gè)領(lǐng)域；在領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)中，把資源利用和環(huán)境保護(hù)情況作為重要審計(jì)內(nèi)容，并且關(guān)注了與領(lǐng)導(dǎo)干部履行經(jīng)濟(jì)責(zé)任有關(guān)的管理、決策等活動(dòng)的環(huán)境效益情況。這些審計(jì)結(jié)果表明，資源環(huán)境審計(jì)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(jìn)資源環(huán)境保護(hù)工作的有效力量。認(rèn)真貫徹落實(shí)黨的十八屆三中全會(huì)要求，開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)，對加快推進(jìn)生態(tài)文明建設(shè)、推進(jìn)生態(tài)文明體制改革具有重要作用，對提高審計(jì)工作的能力和水平也具有重要意義。
同時(shí)，中國審計(jì)署還積極推動(dòng)世界各國環(huán)境審計(jì)工作的發(fā)展。從2000年開始，中國審計(jì)署先后擔(dān)任亞洲審計(jì)組織環(huán)境審計(jì)委員會(huì)主席和世界審計(jì)組織環(huán)境工作組指導(dǎo)委員，多次組織和舉辦培訓(xùn)班、研討班，組織和參加國際環(huán)境審計(jì)工作會(huì)議，推動(dòng)環(huán)境審計(jì)的國際交流。特別是2013年起中國審計(jì)署擔(dān)任世界審計(jì)組織主席國，大力推動(dòng)世界各國最高審計(jì)機(jī)關(guān)加強(qiáng)對可持續(xù)發(fā)展及環(huán)境保護(hù)的審計(jì)，為世界環(huán)境保護(hù)工作做出更大貢獻(xiàn)。
二、《試點(diǎn)方案》的起草情況
對領(lǐng)導(dǎo)干部實(shí)行自然資源資產(chǎn)離任審計(jì)，是一項(xiàng)全新的改革任務(wù)，沒有成熟的經(jīng)驗(yàn)。為推動(dòng)工作規(guī)范開展，審計(jì)署組織了深入調(diào)研，會(huì)同發(fā)展改革委、財(cái)政部、國土資源部、環(huán)境保護(hù)部、水利部、農(nóng)業(yè)部、統(tǒng)計(jì)局、林業(yè)局等部門研究起草了《試點(diǎn)方案》。起草《試點(diǎn)方案》的基礎(chǔ)主要有：一是深入總結(jié)了近些年審計(jì)署開展資源環(huán)境審計(jì)工作的實(shí)踐經(jīng)驗(yàn)，包括土地、礦產(chǎn)、林業(yè)、草原、海洋、水資源開發(fā)利用保護(hù)和水污染防治、節(jié)能減排、資源能源節(jié)約利用專項(xiàng)資金等專項(xiàng)審計(jì)情況。二是參考《黨政主要領(lǐng)導(dǎo)干部和國有企業(yè)領(lǐng)導(dǎo)人員經(jīng)濟(jì)責(zé)任審計(jì)規(guī)定》及其實(shí)施細(xì)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(hù)、生態(tài)環(huán)境保護(hù)”審計(jì)的成熟做法。三是梳理自2014年起先期開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)試點(diǎn)的地方審計(jì)機(jī)關(guān)的情況，特別是試點(diǎn)中遇到的困難及需要明確的一些問題，如審計(jì)對象、審計(jì)內(nèi)容、審計(jì)方式等，進(jìn)行了專題研究，在此試點(diǎn)方案中盡可能予以明確和規(guī)范。
三、開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)的指導(dǎo)思想
按照中央有關(guān)精神和要求，開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)的指導(dǎo)思想是：認(rèn)真貫徹落實(shí)黨的十八大、十八屆三中、四中全會(huì)精神，以鄧小平理論、“三個(gè)代表”重要思想、科學(xué)發(fā)展觀為指導(dǎo)，深入貫徹習(xí)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(hù)的實(shí)際，圍繞領(lǐng)導(dǎo)干部履行自然資源資產(chǎn)管理和生態(tài)環(huán)境保護(hù)責(zé)任情況開展審計(jì)，促進(jìn)領(lǐng)導(dǎo)干部樹立科學(xué)的發(fā)展觀和正確的政績觀，推動(dòng)生態(tài)文明建設(shè)。
四、開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)的步驟
此項(xiàng)審計(jì)實(shí)行試點(diǎn)先行、有序推進(jìn)，大致分為3個(gè)階段分步驟實(shí)施：
一是2015年啟動(dòng)審計(jì)試點(diǎn)，制定《關(guān)于開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)的試點(diǎn)方案》；
二是2016年擴(kuò)大試點(diǎn)范圍，審計(jì)署統(tǒng)一組織指導(dǎo)部分地方審計(jì)機(jī)關(guān)開展審計(jì)試點(diǎn)；
三是2017年全面開展試點(diǎn)審計(jì)，制定《領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)暫行規(guī)定》；
從2018年開始，各級審計(jì)機(jī)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(jì)，形成經(jīng)常性審計(jì)制度。
其中2015年至2016年的審計(jì)試點(diǎn)任務(wù)是，審計(jì)署組織在部分地區(qū)實(shí)施審計(jì)試點(diǎn)，地方審計(jì)機(jī)關(guān)根據(jù)實(shí)際情況安排當(dāng)?shù)貙徲?jì)試點(diǎn)項(xiàng)目，由省級審計(jì)機(jī)關(guān)統(tǒng)一組織實(shí)施?！对圏c(diǎn)方案》強(qiáng)調(diào)，在兩年的審計(jì)試點(diǎn)中，審計(jì)署要加強(qiáng)經(jīng)驗(yàn)總結(jié)，在審計(jì)內(nèi)容、審計(jì)技術(shù)方法、審計(jì)評價(jià)、審計(jì)責(zé)任認(rèn)定、審計(jì)結(jié)果運(yùn)用等方面，探索并逐步形成一套比較成熟、符合實(shí)際的審計(jì)工作規(guī)范，為建立經(jīng)常性的審計(jì)制度奠定基礎(chǔ)。
五、開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)的方式和重點(diǎn)
《試點(diǎn)方案》指出，開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)試點(diǎn)，應(yīng)堅(jiān)持因地制宜、穩(wěn)步推進(jìn)原則，即根據(jù)各地自然資源資產(chǎn)稟賦特點(diǎn)和生態(tài)環(huán)境保護(hù)工作重點(diǎn)，確定審計(jì)內(nèi)容和重點(diǎn)，有針對性地組織實(shí)施；堅(jiān)持重在責(zé)任原則，即要以自然資源資產(chǎn)負(fù)債表反映的自然資源資產(chǎn)實(shí)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(dǎo)干部履行自然資源資產(chǎn)管理和生態(tài)環(huán)境保護(hù)責(zé)任情況進(jìn)行評價(jià)，重在界定領(lǐng)導(dǎo)干部應(yīng)承擔(dān)的責(zé)任；堅(jiān)持及時(shí)總結(jié)原則，即邊試點(diǎn)邊總結(jié)邊推廣，將實(shí)踐經(jīng)驗(yàn)提煉成可固化的審計(jì)技術(shù)方法。
試點(diǎn)審計(jì)的主要對象是地方各級黨委、政府主要領(lǐng)導(dǎo)干部，審計(jì)試點(diǎn)涉及的重點(diǎn)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(diǎn)針對被審計(jì)領(lǐng)導(dǎo)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(hù)責(zé)任情況開展審計(jì)。
六、開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)的組織領(lǐng)導(dǎo)
這項(xiàng)審計(jì)試點(diǎn)工作在很大程度上要以主管部門的資源及環(huán)境指標(biāo)體系為基礎(chǔ)，審計(jì)通過必要的技術(shù)方法進(jìn)行核實(shí)，依法準(zhǔn)確界定責(zé)任，全面客觀作出評價(jià)。因此，需要盡快開展編制自然資源資產(chǎn)負(fù)債表試點(diǎn)，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(zé)任追究制度、生態(tài)環(huán)境損害賠償制度等，積極推進(jìn)完善自然資源資產(chǎn)登記制度、自然資源資產(chǎn)保護(hù)目標(biāo)責(zé)任制度等，建立自然資源資產(chǎn)管理保護(hù)考核評價(jià)標(biāo)準(zhǔn)，為全面開展領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)提供基礎(chǔ)。為此，《試點(diǎn)方案》提出：
一是審計(jì)署作為牽頭部門，將加強(qiáng)對領(lǐng)導(dǎo)干部自然資源資產(chǎn)離任審計(jì)試點(diǎn)的統(tǒng)籌規(guī)劃，切實(shí)做好分類指導(dǎo)和專業(yè)培訓(xùn)，加強(qiáng)調(diào)查研究，統(tǒng)籌協(xié)調(diào)解決試點(diǎn)中遇到的困難和問題。
二是發(fā)展改革委、財(cái)政部、國土資源部、環(huán)境保護(hù)部、水利部、農(nóng)業(yè)部、統(tǒng)計(jì)局和林業(yè)局等參與部門要加強(qiáng)對此項(xiàng)審計(jì)的支持和配合，加快推進(jìn)有關(guān)改革，為試點(diǎn)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(qiáng)對本地區(qū)試點(diǎn)工作的領(lǐng)導(dǎo)，及時(shí)聽取本級審計(jì)機(jī)關(guān)試點(diǎn)工作情況匯報(bào)，推進(jìn)試點(diǎn)工作開展，還要主動(dòng)接受、配合上級審計(jì)機(jī)關(guān)審計(jì)，組織部門要加強(qiáng)對試點(diǎn)工作的支持，保障審計(jì)試點(diǎn)工作的順利開展。
《試點(diǎn)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(jìn)各級領(lǐng)導(dǎo)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(hù)責(zé)任，為推動(dòng)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.
