Study On The Construction Of Auditing And Evaluation Index System Of Leading Cadres' Natural Resources Assets

Our country is rich in natural resources,but the per capita share is small,because the local leading cadres pursue the immediate interests and achievements,over-exploit and utilize natural resources,the situation of natural resources and ecological environment is deteriorating.Although for many years,our country has always emphasized the green sustainable development in the policy,persisted in the "five in one" development strategy,practiced the green water green mountain is the golden hill silver mountain idea,however,environmental pollution incidents still occur frequently.At the third Plenary session of the18 th CPC Central Committee,China put forward the audit of the departure of natural resources assets of leading cadres,this audit project is a new type of audit practice put forward under the background of the unique development of our country,it is beneficial to change the wrong development idea of the government "only GDP theory" from the source,and to curb the abuse of resources from the root.The key to auditing the natural resources assets of leading cadres lies in the evaluation,so the establishment of a comprehensive and scientific evaluation system is particularly important.After a lot of literature reading and theoretical study,this paper intends to apply the principle of performance evaluation of balanced scorecard to the evaluation of the responsibility of leading cadres.The first part of this paper is about the background of the exit audit of natural resources assets,some domestic and foreign research situation related to this topic and the introduction of the research methods to be used;The second part introduces the basic concept and theoretical basis of natural resource assets outgoing audit evaluation;The third part introduces the situation of the exit audit of natural resources assets in our country and existing problems;The focus of this paper is the fourth part,this part introduces the concrete steps of establishing the evaluation index system of outgoing audit,this chapter first introduces the principles of BSC and analyzes the appropriateness of BSC in the evaluation of outgoing audit,then the four dimensions of BSC are extended and the four dimensions of the evaluation index system of outgoing audit are obtained,they are the resources and environment,the society and the public,the formulation and implementation of the dimensions of sustainable development,finally,we design a multilevel evaluation system consisting of 42 two level indicators,then theoretical analysis is made to determine the weight,and finally a comprehensive evaluation model is obtained.The fifth part uses the case of leaving a city in H city of Anhui Province,apply theevaluation system,verify the maneuverability of evaluation system and model;Finally,the conclusions and recommendations are given,and some suggestions are put forward to further promote the auditing and evaluation of natural resources assets leaving,and to promote the formation and improvement of the audit system of natural resources assets departure.