Reforming the natural resource auditing system from the ecological civilization perspective

Abstract

Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice. While the natural resource asset audit both confirms and quantifies natural resources, the nature of such resources makes it difficult to identify their ownership. Further, these resources' diversity creates complex measurement standards and activities, all of which require relevant institutional guarantees. However, the existing audit system for natural resource assets includes insufficient stock, incremental difficulties, and poor guidance, which cannot meet the requirements for environmental governance and an ecological civilization. Thus, it is necessary to define natural resource assets’ rights and measurement systems and responsibility regulations, among others; construct an auditing participation system, technical regulations, and evaluation criterion for natural resource assets; amend the Audit Law in a timely manner; and enact natural resource asset legislation. Ultimately, such efforts would eliminate the bottleneck in the natural resource asset auditing system and facilitate the construction of a resource-saving, environmentally friendly society.