Research On The Construction Of The Audit Evaluation Index System For The Departure Of Mineral Resources Assets

As a unique form of audit in our country,the separation of mineral resources assets from the audit in the audit methods,methods and evaluation is still in the exploratory stage,in particular,has not yet formed a recognized,scientific,in line with China's national conditions of the evaluation index system To a certain extent,restricts the development of China's mineral resources assets leaving the audit work effectively.Therefore,this paper aims to improve the theory of leaving the audit of mineral resources assets and provide reference for the government audit practice in order to study the construction of the evaluation index system of the separation of mineral resources assets.This paper systematically reviews and summarizes the literatures related to the departure audit of mineral resources assets at home and abroad,expounds the related theories such as outgoing audit theory,public fiduciary responsibility theory and audit evaluation theory,and analyzes the evaluation of the departure of mineral resources assets The status quo,in-depth analysis of the existing mineral resources assets leaving audit evaluation of the main obstacles.On the basis of this,the paper puts forward the ideas and principles of constructing the evaluation index system of the leaving assets of the mineral resources assets,and uses the questionnaire survey and the analytic hierarchy process to select the key indicators from the qualitative and quantitative aspects and determine the weight of the index.Economic efficiency,social benefits,ecological and environmental benefits,financial and financial,national macroeconomic policy implementation,clean self-discipline and major decision-making situation of a total of 25 quantitative indicators and three qualitative indicators of mineral resources assets leaving the audit evaluation index system The Taking the audit of mineral resources assets as an example,the validity of the index system is verified.The results of the case confirm the validity of the evaluation index system.