Research On Performance Audit Evaluation System For Mineral Resources Development Project

Construction and implementation of mineral resource development projects, on the one hand to improve the national economy and people’s living standards, on the other hand also caused serious damage to the natural environment. It is not conducive to building a "resource-saving and environment-friendly" society. How to carry out the performance audit of mineral resources development project, to evaluate the economy, efficiency and effectiveness, is the emphasis and difficulty faced by the current auditors.At present, domestic and foreign scholars on performance audit of more mature, but for the specific environmental resources, especially mineral resources performance audit has not yet formed a relatively perfect evaluation system. In this paper, we will build the performance audit evaluation system of mineral resources development project from five aspects, evaluation principles, evaluation criteria, evaluation methods and indicators. Using fuzzy analytic hierarchy process for mineral resources development project to build a performance audit evaluation index system, and with the DF project development project as the case studies, use the fuzzy comprehensive evaluation to verify the indicators reasonable and feasible,to provide ideas for the country to carry out performance audit evaluation of mineral resources development projects, aimed at mineral resources development projects audit to promote a deeper level. For the relevant government departments to provide a comprehensive evaluation of the audit of mineral resources development projects economic, social and environmental benefits of performance audit evaluation system.