Research On The Construction Of Marine Resources Audit Evaluation Index System

The introduction of the maritime power and the “the Belt and Road” initiative marks the importance of the development of China's marine economy to the national economy.This not only puts new demands on the rational use of marine resources,but also exerts pressure on the marine resources and environment.The deepening of China's economic transformation and reform faces the historical task of promoting economic growth,ensuring people's living standards,building a well-off society,and the severe shortage of resources and the deterioration of ecological environment pollution.In order to prevent the gradual deterioration of the marine resources and environment and ensure the sustainable development of the marine economy,it is necessary to establish a set of relevant supervision and management mechanisms for marine resources,and to play the role of evaluation and supervision of marine resources audit.The marine resource auditing is still in the exploratory stage in China.Its auditing methods,auditing procedures and auditing scope have not yet formed a unified standard.The marine resources auditing evaluation index system in line with China's national conditions needs further study,which restricts China's marine resource audit to a certain extent.The effective implementation of the work,therefore,the study of China's marine resources audit has important theoretical and practical significance.In view of this,this paper selects the topic "Research on the Construction of Marine Resources Audit Evaluation Index System",in order to make its own contribution to the promotion of marine resources audit.This dissertation is divided into six parts.The first part is the introduction,expounds the relevant research background and significance,and combs the relevant literature at home and abroad to lay the foundation for the later research.The second part puts forward the basic concepts,basic elements and characteristics of China's marine resource audit.The third part discusses the development status and obstacles of marine resource auditing.The fourth part combines the PSR model to establish the marine resource audit evaluation index system and determine the weight.At the same time,it designs the method and steps of using the gray model to verify the rationality and feasibility of the established index system.The fifth part applies the evaluation index system designed in this paper,analyzes the case of marine resources audit in Liaoning Province,and verifies the analysis results by using the gray model to determine the feasibility of the marine resource audit indicator system and give specific suggestions.The sixth part summarizes the research conclusions including the characteristics and status of marine resources audit,the establishment of the evaluation index system and the verification results,and the development trend of future research.The innovation of this paper is to systematically construct a marine resource audit evaluation index system for evaluating the utilization and protection status of China's marine resources,enrich the research content of marine resource audit,and improve the evaluation theory system of marine resource audit.The marine resources audit evaluation index system is established by applying the PSR model proposed by the OECD(Economic Development Cooperation Organization),so that each index has a close logical relationship.At the same time,the AHP method is used to set different weights,and the indicator data is predicted by the gray model.The indicator system is verified,and the application of a series of methods contributes to the systematic construction of the marine resource audit evaluation system,enriches the research methods of marine resource audit,and promotes the normalization of the government marine resource audit.