| At the emergence stage of the report of the 19 th National Congress,the main contradiction in China is "the contradiction between the people’s need for a better life and unbalanced development." Although the reform and opening up that took more than 30 years has significantly improved China’s economic development level,this kind of "Inequalities and inadequacies" reflect the severe destruction of the ecological environment and the imbalance in the supply and demand of natural resources in the field of resources and environment.The Third Plenary Session of the 18 th CPC Central Committee put forward the need to pay attention to the implementation of the audit of the desertion of leading cadres of natural resources,and reasonably evaluate the responsibilities of leading cadres;the Nineteenth Congress further clarified that “human and nature are the communities of life” and demand the strictest implementation.Environmental protection system.The audit of the desertion of leading cadres of natural resources assets was carried out,with emphasis on evaluating the natural resources and environment of the areas in which the leading cadres are responsible,assessing whether leading cadres have neglected their duties,and clarifying the scope of responsibilities of leading cadres in areas under their jurisdiction.It is also a key strategy for China to respond to the protection of environmental resources.In order to implement this kind of audit work smoothly,it is necessary to reconstruct the current audit evaluation system and formulate a comprehensive,scientific,matching,and reasonable evaluation index system.Therefore,this paper combines the resources of natural resources and considers leading cadres in resource protection.Responsibility scope at work and reconstruction of corresponding evaluation indicators hope to promote the improvement of evaluation indicators.Overall,it has certain practical significance.In the research,this paper combines the sustainable development theory,resource environmental value theory,key performance indicators,and circular economy theory tosystematically analyze and further form the index system of leading cadres’ natural resources assets leaving audit evaluation.First of all,the paper takes into account the status quo of the implementation of the audit of deserted natural resources assets of leading cadres,and further concludes that some leading cadres at the moment failed to implement the protection of natural resources.On the other hand,the policies implemented in some areas need to be improved,and the impact of different factors cannot be taken into account.Secondly,this article adopts the literature analysis method to carry out the reconstruction of the corresponding evaluation index system,which truly shows whether the implementation of resource protection in the process of leading cadres.Then,this paper establishes the importance matrix by AHP,analyzes the auditing indicators,and tests the consistency to determine the weights of the evaluation indicators.The evaluation indicators established this time cover both qualitative and quantitative aspects.Combined with the differences in various indicator types and dimensions,a relatively sound indicator system is finally formed,which can give a fair evaluation of the responsibilities of leading cadres.Finally,this paper takes into account the actual status of the actual audit of natural resources assets leaving office in X City,and practically uses the audit evaluation indicators reconstructed in this paper,and summarizes the results of the audit results,ensuring that a fair audit conclusion is reached,and that leading cadres can earnestly implement them.Natural Resources Protection Responsibility.In the course of this study,I have concluded three conclusions: First,the departure audit of natural resources assets of leading cadres and the environmental audits are both existing and different.This type of new audit model integrates and expands environmental audits.Regardless of the audit objectives,content,features,and priorities,their audit models have different focuses.Secondly,there is room for improvement in both the theoretical and practical aspects of the audit evaluation indicators currently being implemented in China.Focusing only on immediate profits does not match the actual audit work.Finally,this article uses the analytic hierarchy process to draw lessons from qualitative indicators andquantitative indicators,thereby improving the accuracy of the audit results of leading cadres’ natural resources assets performance.From the results of case studies,we can find the reconstructed audit evaluation system.There is a certain degree of enforceability. |