Research On The Evaluation Index System For The Departure Of Natural Resources Assets Of Leading Cadres

30 years of reform and opening up,the economy continues to move forward,but accordingly also brought a lot of ecological and environmental problems,resource and environmental problems become a constraint to the national economic development,and the major limiting factors of people's living standards improvement the ecological environment protection and conservation and efficient management of natural resource assets is imminent.It is an important measure to solve this dilemma by implementing the audit of the natural resources assets of the leading cadres,auditing the responsibility of natural resource assets management and ecological environment protection within the jurisdiction of the leading cadres,auditing the responsibility of natural resource assets management and ecological environment protection within the jurisdiction of the leading cadres,and accurately defining the responsibility of the leading cadres to entrust the resources and environment.The successful development of the audit work requires a scientific and effective evaluation index framework.Therefore,this paper,starting from the scope of natural resource assets,constructs a complete and effective index framework with the responsibility of the leading cadres for the management of natural resources assets.which provides an effective theoretical basis for practice and has great research significance.Based on the theory of fair and fiduciary duty,intergenerational equity theory and environmental economic value theory and borrowing the relevant research results of theoretical and practical circles.this paper starts from the scope of audit of natural resource assets and uses the method of normative research and case study.Based on the previous studies,this paper analyzes the shortcomings of the existing indicators framework and the principles of the index construction and the overall and key contents of the audit,construct an effective theoretical model.Finally,taking the audit evaluation index of forest resource assets as an example,it will be applied to the audit of the relevant person in the province of S province,to reveal the outstanding problems and put forward the suggestions and perfect the accountability mechanism which can promote the construction of ecological civilization continue to move forward.Based on the previous research results,this paper integrates the knowledge of environmental science,management science,accounting,statistics and related laws and regulations,and defines the scope of audit accurately.From four perspectives of the formulation and imp lementation of national strategy,fund management and use,assets development,utilization and management and so on,we establish theoretical the framework model,and combine framework model with the case for in-depth analysis.Practice has proved that the framework of this paper has a strong scientific and operational attributes,and it has a good reference for improving the audit theory and promote the development of practice.