Leaders' Natural Resources Assets Leaving Audit Review Research On The Construction Of Price Index System

In June 2017,the Central Leading Group for Deepening the Reform Work reviewed and passed the “Regulations on the Audit of Natural Resources Assets Leaving Leading Cadres(Trial)”.The "Regulations" provide clear guidance and prospects for the current audit of the departure of natural resources assets of leading cadres in China.How to define the scope of the audit and how to start the audit smoothly has become a difficult point in the trial operation of China's current audit trail of natural resources assets leaving office.The audit of the departure of natural resources assets by leading cadres will not only affect the local government's policy implementation and system construction,but will also have an impact on the effective utilization of local natural resources and the protection of the ecological environment.Although China's leading auditors of natural resources assets have completed the trial operation of the selected pilot areas and have gradually promoted them nationwide since this year,there are still many differences in the establishment of theoretical contents,and therefore the natural resources assets of leading cadres have been separated.A more thorough and comprehensive analysis of the audit can fill in its missing parts and make its theoretical content system more complete.At the same time,the audit results can fully reflect the performance of the natural resources management responsibilities of the leading cadres during their term of office,and provide reference for the performance evaluation of leading cadres.Based on the theory of environmental economics and sustainable development,this paper analyzes and integrates the characteristics of land resources,and establishes an audit evaluation index system for leading cadres leaving the natural resources with land resources as an example,thereby enriching the relevant theoretical knowledge of auditing.Firstly,based on the research of domestic and foreign related literatures and comments on them,this article defines concepts such as the leaving audit of natural resource assets and natural resource assets.Then,this paper inquires into the pilot regions where China has already performed the resignation audit at the current stage,and conducts a comprehensive analysis of its audit content and audit procedures to understand its audit focus.Finally,this paper uses land resources as an example to establish an evaluation index system for the departure of leading cadres of natural resource assets,and constructs an index system from the aspects of “input-process-output-result-impact” of land resources.Use the analytic hierarchy process to determine the process of weighting each indicator.In addition,the relevant studies of this paper are summarized and concluded that the development of the audit of the natural resources of leading cadres has become an important development direction of the current audit theory.The evaluation results of the evaluation index system can truly reflect the leadership cadres during the term of their natural The merits of resource asset management are determined through the expert scoring method to determine the weight of each indicator in the evaluation system.It can reflect the focus of the audit content,focus on the audit of some indicators,and can also reflect the poor performance of leading cadres,prompting Leading cadres change their management methods.