Natural Resources Performance Audit Index System Construction And Application Research

After the reform and opening up,in order to maximize the pursuit of economic benefits,the excessive exploitation and utilization of natural resources,result in the waste of resources and environmental problems of resource dependence increasingly severe.In order to realize the sustainable development of natural resources,it is necessary to build a beautiful china.Because of our country to carry out research on performance audit of natural resources later than abroad,at this stage is still at the exploratory stage of natural resources for the development of performance audit,in order to carry out performance audit on natural resources more effectively,building a scientific and reasonable index system is very important.Therefore,the author combined with the actual situation of China to build a set of scientific and reasonable index system of performance audit of natural resources.In this paper,based on the theory of accountability,the theory of sustainable development,the theory of cost and benefit,this paper discusses the relevant concepts of natural resources performance audit.This paper will construct and evaluation method as the core content of the evaluation index system of natural resources audit,based on the research results of relevant scholars,based on the water resources of Henan Province as an example,using the DPSIR model from the driver layer,pressure layer,state layer,impact layer,response layer of building the evaluation index system for water resources the performance audit of the construction of a total of 25 indicators including qualitative and quantitative indicators.Collecting relevant data from the index of water resources in Henan Province,the statistical yearbook of Henan Province,Henan province water conservancy network and the Henan provincial environmental protection network,and to construct a quantitative indicators were analyzed by SPSS17.0 software,quantitative index correlation screening out high level,after the screening index into 15 indicators for screening index system through the data standardization processing,index data through the normalized weights by using MATLAB R2013 a software settings.Finally,the comprehensive index evaluation method is used to evaluate the utilization of water resources.Analysis of the comprehensive index of water resources situation in Henan Province during the period from 2011 to 2014,2011 to 2014 the comprehensive index of water resources shows a fluctuation curve,but the fluctuation extent is not,in general,Henan province in 12 th Five-Year during the water resources quality in improving environmental conditions,improve.The corresponding countermeasures are put forward according to the problems existing in the development and utilization of water resources.The performance audit is the development of natural resources,natural resources utilization,protection and management and supervision and examination of the impact on the environment and natural resources,economy,efficiency and effect of the environment and the verification and evaluation of related activities,safeguarding national resources security and integrity,and ultimately the new special audit performance audit immune function.