Research On Index System Of Environmental Responsibility Audit Of County And Township Government Leaders

Nowadays, the coordinated development of economy and environment has been one of the problems of the whole world. Disasters brought by the environmental degradation make the environment protection become one of the hot themes of human. People start to realize the importance of the environment protection. The environment responsibility audit of government leaders is an important measure to promote the sustainable development of the economic society in China. Being the direct manager and the responsible of environment resources, county and township government leaders become grassroots bearers and executives for the environmental protection responsibility. The relevant work in China now is in the exploration road.Moreover, the environmental responsibility audit of the county and the township government leaders is almost scarce. In view of this, this paper studies the environmental responsibility audit of county and township government leaders, and proposes the corresponding index system and evaluation methodology. The results in this paper are beneficial to perfect the present audit theory and access the environmental responsibility of county and township government leaders.The paper firstly sets the background and its meaning, summarizes the existing work home and abroad, and arrives at the problems in the present researches. And then, based on this, this paper discusses the fundamental theories about environmental responsibility audit of county and township government leaders. In consideration of the restricted relations between the economy and the ecology, and the different environmental protection characteristics of various areas at different periods, this paper subdivides the environmental responsibility of county and township government leaders and constructs the audit evaluation index system for them in the perspective of the sustainable development. This paper adopts the analytic hierarchy process (AHP) method to rank the importance of the constructed indexes, so we can obtain the comprehensive judgment of the audited object environment performance through the compound index. Lastly, this paper uses the proposed index system and access method to audit the 2014 government environment performance at rural areas in Hebei, and proposes some audit suggestions based on the assessment results.