A Study On The Evaluation Index System Of Audit Of Natural Resources Assets Of Leading Cadres Leaving Office

Compared with the economic and social development,the level of ecological civilization construction in China is still very backward,facing many problems,such as serious environmental pollution,resource scarcity,ecosystem deterioration,etc.,and there are also huge conflicts between population,resources,environment and development,which to a large extent limit the rapid and stable development of economic society.In order to promote the construction of ecological civilization,the Third Plenary Session of the 18 th Central Committee of the CPC clearly pointed out that the audit of leaving office of natural resources assets should be carried out.No matter which country,the audit of natural resources assets leaving office has not yet produced a complete and scientific theoretical method and structure.At this stage,experts in our country focus on the performance of the audit of leaving office of natural resources assets that affects the construction of ecological civilization in our country.The pilot program was officially issued in 2015.Some experts regard the definition of audit elements as the focus of their research,and many experts explore the establishment of evaluation system.However,because they are basically the indicator system of environmental audit,and There is no evaluation system for economic responsibility judgment of leading cadres.In addition,there is no standard audit results evaluation,so the urgent problem is how to build a complete and reasonable evaluation system.This paper borrows the relevant research results of the theoretical and practical circles,takes the theory of public accountability and the theory of environmental economic value as the basic theory,starts from the audit scope of natural resource assets,and accurately grasps the responsibility of the relevant responsible person for the management of entrusted resource assets.At the same time,it makes an in-depth study on the defects and problems existing in the existing indicator structure,based on the existing research results Finally,a set of complete and reasonable theoretical model is established.Finally,the case study method is adopted,according to the pilot work content of the natural resources assetsleaving audit of leading cadres in S Province,the evaluation system is used,and the existing shortcomings are studied,and the specific improvement is put forward Opinions,and clear future research direction.In this paper,AHP is used to analyze the weight of the evaluation index system,and the weight of each index is determined to provide the basis for the scoring standard of case analysis,so as to provide an effective reference for further improving the evaluation index system,so as to further enrich the theoretical system of the leaving audit of natural resources assets and promote the practice of the leaving audit of natural resources assets in China We will play a positive role.The final case results show that the audit evaluation index system constructed in this paper is feasible,and the evaluation results can reflect some objective facts,which is conducive to the fair and reasonable evaluation of leading cadres.But at the same time,the index system also has shortcomings,which still need to be explored and improved.