Author(s)

Shaofu Gao, Xiaoyuan Jin

Corresponding Author

Shaofu Gao

Abstract

In 2013, the "Decision of the Central Committee of the Communist Party of China on Several Major Issues of Comprehensively Deepening Reform" adopted by the Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China put forward for the first time the "Resignation Audit of Natural Resources Assets" Once this new proposition was put forward, it immediately became a research hotspot in China's auditing field, and many scholars published different views and opinions on it. The article sorts out the research literature of natural resource asset outsourcing audit, summarizes the existing research results of natural resource asset outsourcing audit, and puts forward future research and application suggestions.

Keywords

Natural Resource Assets; Outgoing Audits; Leading Cadres