Research On Performance Audit Evaluation Of Mineral Resources Assets

The performance audit of mineral resources assets is mineral resource assets and related activities,that is,based on mineral resources assets,it is supervised and evaluated from the following aspects: economics and efficiency of allocation,development,protection and utilization of relevant capital activities and resources.Sex,effect,fairness,environmental protection,etc.Mineral resources assets are essential for material production and life,and are also an important material basis for the development of the current market economy.Performance auditing of mineral resources assets is conducive to stabilizing the people's survival foundation and promoting the harmonious development of human and natural environment,which has certain practical significance.In China,there are many kinds of mineral resources and abundant reserves,but the per capita possession is low,the rich ore is scarce,the development and utilization is difficult,and the geographical distribution is uneven.At the same time,the rapid economic and social development and development accelerates the consumption of mineral resources and assets.The reserves have been depleted,demand of resources has become increasingly prominent and has received much attention.Although China has carried out a series of audits on the performance of mineral resources assets,the current development status is still in its infancy.There are few experiences in practice,and there is no complete knowledge system at the theoretical level,which makes the audit performance of mineral resources assets.The evaluation work has developed at a slower pace.This study attempts to establish a relatively complete performance auditing evaluation system for mineral resources assets,and combines the actual evaluation of the performance of local mineral resources assets in Henan Province,which will help the smooth implementation of the performance audit of mineral resources assets.This study first discusses the relevant concepts of mineral resource asset performance audit evaluation and the theoretical basis of mineral resource asset performance audit evaluation,such as mineral resource value theory,sustainable development theory,and audit promotion national governance theory.Secondly,it analyzes the principles that should be followed in the performance audit evaluation of mineral resources assets,such as the principle of comprehensive systemicity and principal component,the principle of flexibility and operability,the principle of combining qualitative indicators with quantitative indicators,and the principle of combining dynamics and stability.The Simplified and Effective Principles are used to construct the DPSIR model,including five factors: driving force,pressure,status,impact,and response,and 21 indicators corresponding to it.Then,the performance audit evaluation model of mineral resources assets was designed.Then,based on the designed mineral resource asset performance audit evaluation model,the performance audit evaluation of Henan mineral resources assets was carried out.Finally,this paper summarizes the research and puts forward some suggestions for the performance audit evaluation of mineral resources assets in Henan Province.At the same time,it points out the flaws of this research.It is expected that this research can provide reference for the performance audit evaluation of mineral resources assets.