Study On The Evaluation Index System Of Outgoing Audit Of Natural Resource Assets Based On Functional Area Classification

The party clearly pointed out in the report of the 19 th National Congress that at this stage,the main contradictions in China's society have been transformed into the contradiction between the people's growing needs for a better life and the development of inadequate imbalances,and this contradiction has become increasingly prominent in the field of resources and environment.The specific manifestations are serious damage to the ecological environment and imbalance of supply and demand of natural resources.The Third Plenary Session of the 18 th Central Committee held in 2013 adopted the "Decision of the Central Committee of the Communist Party of China on Several Major Issues Concerning Comprehensively Deepening Reforms",which marked the formal request by the Chinese government for the departure audit of natural resource assets.In order to thoroughly implement the scientific outlook on development,the state as early as in the "eleventh five-year plan" outline to promote the development of functional zones.Therefore,in the construction of ecological civilization,how to organically coordinate and integrate two systems with Chinese characteristics is worthy of further exploration.Based on the classification of the main functional areas,this paper constructs an auditing evaluation index system for the departure of natural resources assets,which aims to highlight the differences in natural resource assets in various regions and contribute to the construction of ecological civilization in China.This paper combines the characteristics of the main functional areas to systematically analyze the auditing evaluation index system of natural resource assets.First of all,this paper summarizes the current situation of the outgoing audit of natural resource assets in China,and finds that there are deficiencies in the unity of evaluation standards and pertinence of evaluation indicators.Secondly,based on the combination of the main and sub-indicators,the natural resource asset departure audit evaluation index system is established according to the classification characteristics of the main functional area,and the universally applicable indicators are used as the main main indicators,and according to the regional differences and resource environment.The characteristics of the problem increase the targeted sub-indicators,and then use the analytic hierarchy process to calculate the weight of each indicator and objectively evaluate the protection of natural resource assets.Finally,the case application of the evaluation index system is carried out,and four representative cities located in different main functional areas are selected.The ecological environment data of each city is applied to the constructed evaluation index system,and the corresponding scores are obtained.The regional characteristics of the main functional area,combined with the scores of each area,make corresponding recommendations.