Research On Evaluation Index Of Natural Resources Assets Departure Audit For Leading Cadres Of Party And Government

In order to further protect the ecological environment and promote the transformation of the thinking of leading cadres in their political achievements,the Eighteenth National Congress of the Communist Party of China proposed that the main leading cadres of local Party and government should be audited for the resignation of natural resources assets,and that the resignation audit of economic responsibility of leading cadres should be combined with the audit of natural resources assets,focusing on the natural resources during their tenure of office.The performance of assets management and policy implementation will restrain the blind overdraft of environmental resources by leading cadres and improve the poor management of ecological environment.To a certain extent,auditing can improve the efficiency of the use of special funds,strengthen the implementation of policies,and promote the leading cadres to pay attention to the protection of the ecological environment.However,in the actual audit process,there are still many problems,such as unclear evaluation index,difficult responsibility definition,difficult asset management,inadequate coordination and coordination.These problems directly affect the rationality and authenticity of the audit results,and also cause the evaluation of audit objects is not objective and accurate enough,which restricts the subject of government decision-making.Enhancement of learning ability and the ability of leading cadres to perform their duties.Therefore,it is urgent for auditing organs to strengthen the research on the evaluation index of natural resources assets audit of the main leading cadres of the Party and government,so as to promote the protection and rational use of natural resources assets and enhance the performance ability of leading cadres.Based on this,this paper takes the audit project of natural resources assets resignation of the main leading cadres of the Party and government in Dibu County as a sample,and under the guidance of basic theory,through questionnaire survey,literature research,case analysis and other methods,makes a comprehensive assessment of the management of natural resources assets of the main leading cadres of the Party and government during their tenure of office.Firstly,this paper explains the necessity and reality of constructing the evaluation index of natural resources resignation audit for the main leading cadres of the Party and government.Secondly,it elaboratesthe relevant concepts and theoretical basis,and forms the logical support of this paper through the elaboration of the theory of resource and environment value,the theory of state governance,and the theory of performance audit.Thirdly,starting with specific audit projects,this paper analyses the current situation and existing problems of the audit evaluation of natural resources assets of the main leading cadres of the party and government,and finds that it is urgent to construct a set of audit evaluation indicators with pertinence,strong operability and suitable for audit practice,so as to guide audit practice.Then,through analytic hierarchy process,this paper constructs the audit evaluation index system,constructs four dimensions,sets up 20 specific evaluation indexes,calculates the weight of each index,and conducts consistency test.Finally,using the evaluation indicators constructed in this paper,the paper examines the performance evaluation of natural resources outgoing audit of leading cadres in Diebu County,and calculates the final score of 63.89 points,which indicates that the evaluation effect of natural resources outgoing audit of leading cadres in Diebu County is poor,and analyses the situation of audit evaluation from the four dimensions constructed.To sum up,this paper puts forward some countermeasures and suggestions to further promote the effectiveness of audit and enhance the ability of leading cadres to perform their duties on duty.