The Design Of Evaluation Index System For Accountability Audit Of Natural Resource And Application Research

Natural resources are the basis for human survival and development.It is not only related to people's life and health,but also determine the development of national security and economic society.In recent years,all levels of government leaders in the performance evaluation of the pressure,in order to pursue the rapid development of regional economy,at the expense of natural resources,lead to excessive exploitation and destruction of natural resources.It was decided at the Third Plenum of the 18 th CPC Central Committee that explore and establish a natural resources balance sheet,officials will receive audits on natural resources when leaving office.It is undoubtedly in order to speed up the construction of ecological civilization,it is more scientific to promote economic growth and social sustainable development.Accountability Audit of Natural Resource is a new interdisciplinary subject,it is the product of the integration of environmental audit and economic responsibility audit,is a natural resources assets supervision system with Chinese characteristics.Natural resources assets departure audit is still at the exploration stage in the audit method,audit methods and audit evaluation at present.In view of this,the paper selected topic“The Design of Evaluation Index System for Accountability Audit of Natural Resource and its Application Research”,through the analysis of the existing theory and practice,try to construct “Scoring system” and “The evaluation index system”,so as to make its own contribution in promoting natural resource assets departure audit.This paper firstly describe the natural background and policy background of the audit of Accountability Audit of Natural Resource,analyzes the great significance and practical value of Accountability Audit of Natural Resource.After studying the existing literature,compare the relationship between Accountability Audit of Natural Resource and environmental auditing,performance auditing,and natural resource balance sheet.Combined with the current situation of Accountability Audit of Natural Resource in our country,try to design the evaluation index system for it.Then,taking the Z mayor office Accountability Audit of Natural Resource as an example,apply and verify its feasibility of designing the evaluation index system.Finally,according to the above study,proposes some suggestions for improving Accountability Audit of Natural Resource in China.