Construction And Application Of The Leading Cadre Water Resource Assets Departure Audit Index System

For a long time,In order to pursue the rapid development of the economy and society,the Chinese government has neglected the management and protection of natural resources,resulting in a decline in resource carrying capacity.In order to effectively resolve the contradiction between economic construction and environmental protection,the State adopted the?Decision of the Central Committee of the Communist Party of China on Comprehensively Deepening Reforms on Several Major Issues?at the Third Plenary Session of the 18 th CPC Central Committee,requires to carry out the Leading Cadre Natural Resource Assets Departure Audit.At the same time,the General Office of the State Council also issued and implemented the?Opinions on the Full Implementation of the River Length System?,stressed the importance of improving the water resources management system.Jiangxi Province as the first province,proposed to improve the quality of rivers and lakes in the basin and solve other key problems as the primary task of the current river system.This shows that in the Leading Cadre Natural Resource Assets Departure Audit,focusing on the China's water resource assets departure audit,is the only way to adapt to the current policy development.However,the Leading Cadre Water Resource Assets Departure Audit as a unique audit method in China,it also in the exploration stage of audit method and evaluation index design,and it has not yet formed a set of recognized and scientific evaluation index system,leading to the evaluation is difficult,the blame is difficult,and the implementation is difficult in the audit work.To a certain extent,it has restricted the effective implementation of the Leading Cadre Water Resource Assets Departure Audit in China.Therefore,through a large amount of literature research,this paper try to establish a set of evaluation system for the Leading Cadre Water Resource Assets Departure Audit based on BSC,expect to make a contribution to promoting the Leading Cadre Water Resource Assets Departure Audit.First of all,this paper summarizes the research status at home and abroad,and sorts out the literature views such as economic responsibility audit,environmental audit,and departure audit,summarized relevant audit research methods and theoretical basis.Secondly,the article analyzes the three problems of the Leading Cadre Water Resource Assets Departure Audit,clarifies the necessity of establishing a scientific evaluation index system and introduces the BSC to construct the evaluation index system for the Leading Cadre Water Resource Assets Departure Audit,designed indicators from environmental financial dimensions,customer dimensions,internal process dimensions,and learning and growth dimensions.Finally,the article takes the Leading Cadre Water Resource Assets Departure Audit in X City of Jiangxi Province as an example,and applies the evaluation index system to it,and use AHP to determine the weight of the indicator to get the final score.In this way,the performance of the X city's leading cadres on the management of water resources assets is evaluated.Through the comparison of the scores of various indicators,we can see the shortage of leading cadres in certain water resources management.The article also proposes corresponding rectification suggestions for different weak links.The research conclusions show that the case study evaluation results applied by the Leading Cadre Water Resource Assets Departure Audit Evaluation Index System based on BSC are in line with the objective and fair.The establishment of this system is also conducive to the solution of the "three difficulties" problem and the strengthening of weak links.This shows that based on the theory of sustainable development,the theory of public fiduciary responsibility and the theory of resource and environmental values,the Leading Cadre Water Resource Assets Departure Audit Evaluation Index System based on BSC has certain scientific and operability.It can provide some reference for the theory and practice of the Leading Cadre Water Resource Assets Departure Audit Index System in the future.