Research On Land Resources And Assets Accountability Audit Of Officials In Hulun Buir

Natural resources and assets accountability audit of officials is an important part of the reform of ecological civilization system and the core work of implementing the performance evaluation system.After more than four years of theoretical research and pilot audit,the brand new audit service formed a basic audit framework.However,due to the lack of corresponding specific standards and operational guidelines,there are some problems in the actual audit work,which are highlighted in the following aspects: how to conduct a more comprehensive and objective audit evaluation of officials' performance of specific responsibilities.Based on the actual audit work of hulun buir city,this paper studies the land resources and assets accountability audit of officials,in order to improve the comprehensiveness and objectivity of audit evaluation,effectively promote leading cadres to fulfill their responsibilities,and vigorously promote the construction of ecological civilization.This paper develops an audit scheme based on audit evaluation index system and fuzzy comprehensive evaluation method and applies it to practical audit projects.Firstly,from the evolution process,the framework of audit services is formed based on the analysis of audit regulations.Analyze the whole process of the audit project,and sort out the key work content and process.Through the comparison and analysis of the two,the analysis framework of audit status is determined.The audit status quo is stated and analyzed from three aspects,and the audit problems affecting the objective evaluation are found and summarized.Secondly,it analyzes the reasons and proposes that the primary cause is the insufficient understanding of the essence of the evaluation of the audit service,and improves the framework of the audit service based on the essence of the comprehensive evaluation.Explore the construction of audit evaluation index system and introduce modern comprehensive evaluation method.Select fuzzy comprehensive evaluation method,sort out the evaluation index system types in academic research,put forward the idea of constructing the evaluation index system of "management activities + audit contents",construct the four-level audit evaluation index system on the basis of comprehensive consideration ofvarious factors,and optimize the evaluation index by expert interview.The weights of each index are calculated and determined by questionnaire survey and analytic hierarchy process.Thirdly,the constructed audit evaluation index system is applied to actual audit projects,evaluation data are collected,fuzzy comprehensive evaluation method is used to construct evaluation matrix,fuzzy synthesis is carried out step by step,and the evaluation results are interpreted according to the maximum membership principle.The empirical test shows that the audit scheme based on audit evaluation index system and fuzzy comprehensive evaluation is feasible and can evaluate the official' performance of specific responsibilities more comprehensively and objectively.Finally,Make policy recommendations.Aiming at the problems existing in the audit,this paper puts forward practical policy Suggestions from the aspects of system,technology and organizational guarantee.Based on the evaluation essence of the audit business,this paper uses the method of management science for reference,constructs the audit evaluation index system from a new perspective,and introduces the fuzzy comprehensive evaluation method in the audit practice.This is a deliberate exploration of how to conduct comprehensive and objective audit evaluation,and an expansion of audit evaluation method,which is conducive to further promoting audit work and the implementation of ecological civilization performance evaluation system.