Research On The Construction Of The Evaluation Index System Of The Natural Resource Assets Departure Audit

For a long time, leading cadres of economic responsibility evaluation focused on the level of economic development during his tenure, which makes many of the leading cadres to focus on economic development, protection of natural resources’ assets seriously enough, leading to economic development and resource load, contradiction between the environmental pollution is becoming more and more prominent. The Third Plenary Session of the eighteen Central Committee pass through the CPC Central Committee on deepening reform of a number of major issues, puts forward the implementation of leading cadres of natural resources assets departure audit requirements,which is conducive to enhancing the party and government leading cadres of environmental responsibility, prompting their more attention to economic, social and ecological benefits of the coordination of three assets at the time of development and utilization of natural resources assents. This is an important measure to strengthen the construction of ecological civilization for the Party Central Committee, also opens up a new area for the audit work.As a unique form of audit in our country, natural resources assets departure audit is still at the exploration stage in the audit method, audit methods and audit evaluation at present,especially has not yet formed a more recognized, scientific, accord with the reality of our country’s natural resources assets audit evaluation index system and evaluation method, to some extent, restricted effective implementation of the departure audit of natural resource assets in our country. In view of this, the paper selected topic “Research on the Construction of the Evaluation Index System of the Natural Resource Assets Departure Audit”, so as to make its own contribution.in promoting natural resource assets departure audit.This paper systematically reviews the relevant literature of domestic and foreign,analyzes the related concepts of natural resource assets departure audit, and then consider the status of natural resource assets departure audit, transports and collects the problem, analyze the causes,demonstrates accelerating the construction of natural resource assets departure audit evaluation index system.on this basis, we introduced PSR framework model and proposed construction principles,content framework and the evaluation model of departure audit evaluation system of natural resource assets, the integrated use of AHP, Delphi and other methods data analysis is applied to determine the index weights. Finally, taking the K mayor(2012-2014) office natural resource assets departure audit as an example, apply and verify its feasibility of designing the evaluation index system. Case results show that the established evaluation system based on PSR of the natural resource assets departure audit has a strong operability,and the evaluation results are in line with objective reality.