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Research On Audit Evaluation Of Leading Cadres' Natural Resources Assets Leaving Office

Posted on:2021-03-05Degree:MasterType:Thesis
Country:ChinaCandidate:N R LiFull Text:PDF
GTID:2370330602493634Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the implementation of the reform and opening-up policy in 1978,China's economy has developed rapidly and become the second largest economy in the world.In entering a new era of socialism with Chinese characteristics under the historical background,the transformation of social principal contradictions of our country,leads to high energy resources consumption and high pollution of the ecological environment of vulgar become affect China's economic development mode characterized by high quality,most of the main factors in the development of can't satisfy the people a better life needs,to strengthen environmental protection and the reasonable and effective use of natural resources assets have become a urgency,the implementation of leading cadres of the natural resource assets departure audit system,is the important measure to strengthen the construction of environmental protection and ecological civilization,but well implement the audit system and succeed,The key is how to accurately define the responsibility of the audited leading cadres in the management of natural resources and assets and the protection of ecological environment,so as to make an objective,accurate and scientific evaluation.Therefore,from the perspective of defining responsibility,this paper constructs a set of scientific and fair evaluation index system based on the utilization effect of leading cadres on natural resource asset management,so as to provide a more adequate and effective theoretical basis for the follow-up practice,which is of great research significance for the improvement and development of the entire audit work.This article USES the methods of literature review,field investigation,case analysis,the three kinds of research methods,studies in the theory and practice,on the basis of analyzing the shortcomings of the existing evaluation index system of audit and combines the actual evaluation of A county and R,build the quantitative index and qualitative index with the combination of A set of more reasonable evaluation indexes,the quantitative index adopted grading method is more reasonable,at the same time of the evaluation index by the analytic hierarchy process(ahp)empowerment;Finally,by collecting relevant audit data of A and R counties,this set of evaluation indicators is specifically applied to A and R counties for comparative analysis.Through comparative analysis,it is proved that the evaluation index system constructed in this paper has a strong operability on the basis of ensuring objectivity and fairness,and it has a good reference significance for improving the theoretical basis of the audit of outgoing natural resources assets of leading cadres and promoting the development of practical work.
Keywords/Search Tags:natural resources assets, evaluating indicator, analytic hierarchy process, off-office auditing
PDF Full Text Request
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