Research On Evaluation Index System Of Marine Resources Assets Departure Audit Based On PSR Model

In the Third Plenary Session of the 18th CPC Central Committee,the party first stressed the importance and necessity of carrying out the audit of natural resources assets of leading cadres.This is the first time that China has stressed the importance and necessity of carrying out the audit of natural resources assets of leading cadres at the legal level.As a new and innovative audit system,various provinces and cities have been competing to carry out the departure audit of natural resources assets since it was proposed.Since 2018,the departure audit of natural resources assets has been carried out in an all-round way.However,as an important part of natural resources,marine resources assets departure audit is carried out relatively late.At present,there are relatively few cities.As an important maritime power in the world,China has its own superior marine natural environment and rich marine resources and assets.Marine economy has already become the core growth point of China's national economic development.However,since the reform and opening up,the extensive mode of economic growth has also brought great pressure to the marine environment,such as the waste of resources,marine environmental pollution and other environmental problems.How to realize the sustainable development of marine economy in the process of ocean management has become the core problem to be solved in the new era.In 2019,when President Xi Jinping attended the 70 th anniversary activity of the Chinese people's Liberation Army Navy in Qingdao,he formally put forward the concept of "marine destiny community",which means that protecting the marine environment and enhancing the ability of marine governance has become an important manifestation of China's international influence.It is an inevitable move to carry out the audit of marine resources assets in response to the requirements of national audit and realize ecological civilization.Nowadays,the research on the departure audit of marine resources assets in China is still in the exploratory stage,and a set of general evaluation index system of departure audit of marine resources assets has not been formed.This paper systematically reviews the relevant research results of domestic and foreign natural resources departure audit,expounds the relevant theories of natural resources assets departure audit and marine resources assets departure audit,reviews the current situation of natural resources assets departure audit in China,and combs the practice of marine resources assets departure audit and the shortcomings of the existing evaluation index system According to the PSR model,starting from the three dimensions of pressure,state and response,taking the internal relationship between the pressure of marine resources economic development and the pressure of marine environment carrying capacity,the state of marine environment,the response of economic investment and the response of human institution as the basis of index construction,the judgment matrix is constructed by combining qualitative and quantitative analysis,and AHP is used to give corresponding weights to each level of index Finally,taking the mayor of Z City as an example,this paper verifies the operability and applicability of the index system,and puts forward some suggestions combined with the existing problems in the development of marine resources assets departure audit.