With the rapid development of economy,the problem of resources and environment has become increasingly serious.The decision has been made in the Third Plenary Session of the 18 th Central Committee of the Communist Party of China,to audit of natural resources assets of outgoing leading cadres,particularly speaking,in audit way,to make evaluation on contributions and errors of leading cadres in the aspects of conservation of natural resources assets and security maintenance of ecological environment,in a comprehensive,objective and fair perspective.Local leading cadres,as the core leadership of natural resources protection,are critical to the development of a place.So,it is of important significance to study on audit of natural resources assets of outgoing leading cadres,which will promote leading cadres to perfect our local index system on audit theory of outgoing leading cadres and enrich the content of the study.On the basis of the sustainable development theory,the paper will research and build audit evaluation index system of natural resources assets of outgoing leading cadres,to enrich the audit theory research.Specifically,first of all,this paper summarizes present situation of audit of natural resources assets of outgoing leading cadres,and points out the three problems,ignoring on policy implementation to audit natural resources assets of outgoing leading cadres,the lack of a comprehensiveaudit and evaluation,and insufficiency for social members in the outgoing audit.Secondly,establish evaluation index system to audit of natural resources assets of outgoing leading cadres,and build index from policy implementation on natural resources assets,the use of capital of natural resources assets and status of natural resources assets these three aspects,using the analytic hierarchy process to determine matrix of the importance on index,and the calculation results will go through the consistency check,in order to conclude all of the index weights.The system includes quantitative indexes and qualitative indexes,so it can make integration to indexes in different types and different aspects,to evaluate on the local leading cadres objectively.Finally,the paper puts forward the countermeasures of using audit results,to ensure effective utilization of audit results and performance of the leading cadres' responsibility to protect natural resources assets in their tenure. |