Construction Of Evaluation Index System Of Land Resources In Audit Outgoing Officials' Natural Resource Asset Management

The Decision on Major Issues Concerning Comprehensively Deepening Reforms,which was adopted at the close of the Third Plenary Session of the 18th CPC Central Committee,clearly put forward the implementation of the audit outgoing officials' natural resource asset management.In 2015,the Central Committee and the State Council issued the general plan of ecological civilization system reform,which included leading cadres' natural resource assets outgoing audit,improving the performance evaluation and accountability system of ecological civilization.In 19th CPC National Congress,General Secretary Xi Jinping put forward that the construction of ecological civilization is the sustainable development of the Chinese nation's Millennium Development,we must adhere to the principle of giving priority to conservation,protection and restoration of natural priority based approach,firmly establishing the concept of ecological civilization,to promote the formation of a new pattern of human and nature harmonious development of modernization.Audit outgoing officials' natural resource asset management,is within the jurisdiction of the asset management of natural resources and ecological environment protection responsibility during the audit,which can accurately define the resources leading cadres of environmental responsibility.And to guarantee the audit work smoothly needs a scientific and effective evaluation index system.Therefore,this essay focuses on the scope and key content of the nature resource assets audit,taking land resources as an example to construct a set of evaluation index system,providing theoretical basis for practice,which is of great significance.In this essay,literature research,inductive analysis and case study are used.Moreover,this essay refers to the research results of theoretical and practical circles,and to study and build land resource evaluation index system of audit outgoing officials' natural resource asset management,in order to enrich the research of audit theory content.In particular,first of all,this essay summarizes the current situation of natural resource assets separation audit in various regions,especially the situation of land resources audit.Through the analysis of the implementation of the pilot audit in various regions and the content of the audit,it points out the problem that the audit evaluation is not comprehensive enough at present.Secondly,taking land resources as an example,the establishment of local leading cadres of natural resource assets outgoing audit evaluation index system from the "input" and "process","output" three aspects to construct index,use AHP to determine the importance index of matrix,the calculation results and the consistency test,the weight of each index.The system includes both quantitative indicators and qualitative indicators,so that different types and indicators can be integrated into an objective evaluation of local leaders.Finally,based on the case of the natural resource assets separation audit in the lotus pond,the actual application of the evaluation index system of land resources is applied and its feasibility is verified.The practice has showed that the index system constructed in this essay is highly scientific and operable,which has a good reference for improving relevant theories of auditing and promoting the development of practice.