当前我国经济迅速发展，但由于对水资源的不合理开发利用，更加剧了我国的水资 源短缺形势。对水资源环境的保护备受国家层面的重视与关注，2013年中共十八届三中 全会指出当前生态文明建设和领导干部考核中存在一定程度的不足，需要建立健全生态 文明制度体系，提出在中央和地方开始推行领导干部自然资源资产离任审计制度；中共 中央办公厅、国务院办公厅于2017年发布了《领导干部自然资源资产离任审计规定（试 行）》，要求自2018年起在全国范围内开展领导干部自然资源资产离任审计，水资源 是自然资源的重要组成部分，该《规定 （试行）》的出台，使得领导干部水资源资产 离任审计的实施有了基本的准则。当前我国的水资源环境形势及国家各项相关规定的发 布，说明我国实施领导干部水资源资产离任审计已是迫在眉睫，势在必行。但同时也应 当注意到，国内目前相关审计理论研究零散且可操作性不强，审计项目实践经验不足； 且对于中央及地方高层（省、市级主要领导干部）的水资源资产审计项目更为重视，对 基层党政领导干部水资源资产离任审计项目关注较少；在各级审计试点中，还存在许多 困惑和争议。因此，加强对地方党政领导干部（尤其是县、区级主要领导干部）水资源 资产离任审计的理论和实践研究能够对审计项目的实施起到良好的推动作用。 由于以上背景及原因，本文将地方党政领导干部水资源资产离任审计选定为课题来 进行研究。首先，阐述了我国实施领导干部水资源审计的四项研究背景（水资源短缺、 伴生问题多、利用效率低、相关政策要求），从理论与实践两方面说明了本文研究的意 义，本文主要采用文献归纳法和案例分析法进行研究，对研究思路和内容进行了简要的 介绍；第二，通过文献综述的形式，简要介绍了水资源环境审计的相关理论研究成果； 第三，阐述了水资源资产离任审计的理论基础和审计要素，并从审计署和河南省两个层 面，介绍了水资源环境审计（包含地方党政领导干部水资源资产离任审计）的实施情况； 第四，将研究区域确定为X市X县，以其党政一把手的水资源资产离任审计为研究案例， 描述此次审计的基本情况，并对审计实施方案、审计具体内容、审计成效及后期整改建 议进行了简要的分析；第五、发现并指出X市X县领导干部水资源资产离任审计本身存 在的问题，并剖析其问题产生的原因；第六，结合地方基层审计实际情况，逐条对X市 X县领导干部水资源资产离任审计中暴露的问题提出相应的建议；最后，对地方党政领 II 导干部水资源资产离任审计的总体现状进行总结，并对其未来进行展望。 依托于全国实行自然资源资产离任审计的大形势，水资源资产离任审计业已形成必 要且可持续的审计制度，但还存在着社会各个层面重视不足；法律体系不健全，法律依 据缺乏；审计力量不足，专业力量缺乏；水资源资产离任审计评价标准不完善；基层数 据提取困难等问题。对此本文从加强社会层面宣传教育；完善相关法律法规体系；加强 审计人员专业培训，提高审计人员业务素养；建立和完善水资源资产离任审计评价体系； 完善数据信息体系等方面提出了有针对性的建议。以期能够进一步完善试点工作中存在 的不足之处，探索出可供推广的经验。 关键词：地方党政领导干部，水资源资产，离任审计 III Abstract Despite the rapid economic growth of China today, its irrational exploration of water resources has exacerbated its water shortage, which has made the protection of water resource environment the center of state attention. In 2013, the Third Plenary Session of the 18th CPC Central Committee pointed out the existence of a certain degree of deficiencies in the current Eco-environment construction and the assessment of leading cadres as well as the necessity to build a sound institution for Eco-environment, and proposed to implement the off-office auditing assessment system of leading cadres on natural resources assets in central and local governments. In 2017, the General Office of the CPC Central Committee and the General Office of the State Council promulgated the Regulations on Off-office Auditing of Leading Cadres on Natural Resources Assets (On Trial) , requiring a nationwide off-office auditing of leading cadres on natural resources assets be implemented starting from 2018, which has laid down the basic guidelines for enforcing off-office auditing on water resources assets of those cadres as water resource is an integral part of natural resources. The current water resources and environmental situation in China and the release of relevant national regulations show that it is imperative and extremely urgent for China to implement the audit of leading cadres on water resources. However, it should also be noted that the current relevant theoretical research on auditing in China is fragmented and not operable, and there isn’t much practical experience for reference. Moreover, more attention is paid to the audit projects of water resources assets of the central and local senior cadres (provincial and municipal leaders), and less attention to those concerning leading cadres at grass-root level. And there are still many confusions and controversies in the pilot audits at all levels. Therefore, carrying out more theoretical and practical research on the off-office auditing of local party and government leading cadres on water resources assets (especially those at the county and district level) can help boost the implementation of audit projects. Against such a background and due to the above reasons, this paper takes the off-office auditing of local party and government leading cadres on water resources as the research subject. Firstly, it expounds the four major aspects of research background on water resources auditing of leading cadres in China (water shortage, associated problems, low utilization efficiency, relevant policy requirements), and explains IV its significance from both theoretical and practical angles. This paper mainly adopts literature induction method and case analysis method in the study, and briefly introduces the research ideas and contents. Secondly, it gives a brief overview of the relevant theoretical research outcomes of water resource environmental audit through literature review. Thirdly, it elaborates on the theoretical basis and auditing elements of the off-office auditing of water resources assets, and introduces the implementation situation of water resources environmental audit (including the audit of local Party and government leading cadres on water resources assets) from the perspectives of the National Audit Office and Henan province. Fourthly, the study area is determined as X County of X City, with the off-office auditing of the water resources assets of its Party and government leader as the study case. Then an account of the basic situation of this auditing is given, together with a brief analysis on the implementation plan, specific content and results of the auditing as well as on the subsequent rectification. Fifthly, it discovers the problems existing in the auditing of the water resources assets of the leading cadres of X county, X city, and looks into the causes of them. Sixthly, in light of the actual situation of audit at local grass-root level, it puts forward corresponding suggestions on the problems exposed in the auditing of the water resources of the leading cadres of X County X City. Finally, it summarizes the overall status of off-office auditing of local party and government leading cadres on water resources assets, and makes future forecast. Relying on the general trend of off-office auditing on natural resources assets across the country, the auditing of water resources assets has formed a necessary and sustainable auditing system, but still lacks sufficient attentions from all levels of society. And it also suffers from problems such as unsound legal system, insufficient legal basis, shortage of auditing force and professional talents, incomplete assessment criteria for the off-office auditing of water resources assets, and difficulty in acquiring grass-root data. To help solve those problems, this paper proposes the following measures: strengthening publicity and education in the society; improving relevant laws and regulations; promoting the professional training of auditors and improve their professional quality; establish and improve the assessment system for the off-office auditing on water resources assets; and enhancing the data information system, in an attempt to further remedy the deficiencies in the pilot work, and explore the methods that can be promoted. KEY WORDS: local party and government leading cadres, water resources