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

In the past 30 years of reform and opening up,China's economy has continued to advance and achieved remarkable achievements.However,it has caused a large amount of natural resource assets and serious damage to the ecological environment.Resources and the environment have increasingly restricted the development of the national economy.The improvement of people's living standards has become an urgent need for ecological and environmental protection,conservation and use of natural resources assets,and effective management.The work center of the party and the country has been adapting to the trend of The Times.In the face of economic development,social life and the major contradiction of resources and environment,from sustainable development to the ecological civilization construction in "five one" general layout,while attaches great importance to the economic development in our country,will also improve resource status of environmental protection.18 put forward the third plenary session of the outgoing audit of leading cadres implement natural resources assets,the ecological function fulfillment situation into the leading cadre evaluation system,reflects the party and state reform development model in China,the determination to realize green development.Implementation of leading cadres of the natural resource assets outgoing audit,the audit of leading cadres to perform the ecological functions,defines the leading cadre resources environmental responsibility as a trustee tenure of its natural resource assets management and evaluate the implementation of ecological environment protection,is of great significance for promoting the construction of ecological civilization.The outgoing audit of natural resources assets of leading cadres is an innovation subject in the field of auditing,and the theoretical research and practice are in full swing.It is of great significance to conduct the research on the evaluation index system of the exit audit of natural resources assets,and it is of great significance to guide the exit audit practice of natural resources assets and to enrich the auditing theory of natural resource assets.Borrow the theory and practice research results,this paper starting from the ecological functions of those responsible,accurately grasp the relevant responsible persons in natural resources assets departure audit content,analysis of the principle of index build,accurately define the scope of the audit,the audit evaluation content is divided into the basic situation of natural resources asset management,the development and utilization of assets,resources protection and ecological recovery,capital management and use of four aspects,build the evaluation index system of natural resources assets departure audit.Finally,based on the case of the exit audit of natural resources assets in N city,this paper USES the evaluation index system to evaluate and use the analytic hierarchy process to determine the weight of each index.The evaluation result of the index is obtained by using the comprehensive evaluation method.