Construction Of Outgoing Audit Evaluation Index System For Land Resources Assets

Land is the most important and basic resource asset among all resource types.In the past,under the environment of rapid economic development in China,people managed and used land unscientifically for short-term interests,resulting in problems such as pollution of land resources and assets by waste water,heavy metals and serious degradation,which affected the sustainable and high-quality development of China's economic society.This causes the party and the government to take seriously,which is strengthening unceasingly.On November 12,2013,the Third Plenary Session of the 18 th CPC Central Committee deliberated and adopted the Decision of the CPC Central Committee on Some Major Issues on Comprehensively Deepening the Reform,which proposed that the audit of outgoing leading officials' natural resource assets should be carried out.On August 26,2019,the Twelfth Session of the Standing Committee of the 13 th National People's Congress(NPC)issued the Decision on Amending the Land Management Law of the People's Republic of China,which clearly stated: "Protect and develop land resources,use land rationally,protect cultivated land earnestly,and promote the sustainable development of social economy." At present,there are few researches on the audit of outgoing land resources and assets,and a scientific,systematic,effective and unified evaluation system and method has not been formed.First,we define the relative concepts of land resource assets outgoing audit based on literature study of natural resources assets related to home and abroad for the outgoing audit,and then discuss the content of the land resource assets departure audit.The theoretical basis of this study is entrusted with the responsibility of public view,sustainable development theory and value theory of natural resources.Secondly,it is proposed that the construction of the evaluation index system should follow the principles of combining comprehensiveness with importance,dynamicity with stability,cost-effectiveness and flexibility with operability,etc.According to the principle of DPSIR model,the design of the evaluation system of land resources and assets is carried out.Thirdly,based on the set of evaluation index system,a comprehensive model is constructed by using AHP and Wall scoring method.Then,according to the established evaluation index system,this paper collects the information of land resource assets in S province.After that we use the construction of comprehensive model to score the performance of land resource assets of leading cadres in S province,draw the audit conclusions,analyze the main problems found in the audit,and put forward some suggestions for these problems.Finally,it draws the conclusion of this study,points out the shortcomings,and puts forward some suggestions to do a good job in the audit of outgoing land resources and assets.It is expected to provide some references for further research and smooth implementation of the outgoing audit of land resources and assets.