Study On The Optimization Of Ex-officio Audits Of Grassroots Cadres In Natural Resources Management Departments

From the important arrangements made at the Third Plenary Session of the 18th Central Committee to achieve the overall goal of comprehensively deepening reform,to the proposal at the 25th meeting of the Central Committee for Comprehensively Deepening Reform to form a strong institutional constraint in the implementation of a strict ecological civilization system,the work of the leading cadres’ natural resources assets discharge audit has been gradually improved in practice.However,due to the significant differences between the ex-asset audit of natural resources and the audit of economic responsibility,the auditing authorities still encountered some difficulties in calculating the "ecological accounts".Based on the representativeness of the case,this paper argues that there are three major problems in the implementation of the ex-officio audits of natural resources assets of grassroots cadres in natural resources management departments.Specifically,there are problems in the audit planning stage where audit priorities are difficult to be uniformly determined,in the implementation stage where audit evidence is difficult to be quantitatively evaluated,and in the reporting stage where audit observations are difficult to be rectified and implemented.Therefore,it is imperative to optimise the work of the ex-officio audit of grassroots cadres in natural resources management departments from the perspective of performance evaluation.To address the above issues,this paper adopts a combination of "qualitative" and"quantitative" ideas to carry out the optimisation.In terms of ’qualitative’,after systematically collating relevant literature and theories,this paper draws on the idea of organisational performance evaluation to refine and define the relevant weights of grassroots cadres in the natural resources management sector.Based on the behavioural level,this paper decomposes the performance of the cadres in natural resources management departments into the implementation of national policies and decisions,the fulfilment of responsibilities in natural resources asset management and ecological environmental protection,the achievement of targets in natural resources asset management and ecological environmental protection,the supervision and assessment of natural resources asset management and ecological environmental protection,through a "checklist" approach.The six areas are:implementation of national policies and decisions,performance of responsibilities in natural resource asset management and ecological environmental protection,achievement of targets in natural resource asset management and ecological environmental protection,monitoring and assessment of natural resource asset management and ecological environmental protection,and public satisfaction with ecological environment.After consulting with experts and scholars in the relevant fields and seeking the opinions of front-line auditors,this paper aims to build a performance-based evaluation index system for county-level natural resource management departments,with the objective of being usable,comparable and assessable.By using the hierarchical analysis method(AHP)to assign corresponding weights to the six aspects of each indicator,the paper optimises the current implementation of the ex-officio audits of grassroots cadres in natural resource management departments by specifying responsibilities,quantitative calculations and introducing external evaluation and supervision.The research in this paper can help to improve the system for the exit audit of natural resources assets,urge the grassroots cadres in natural resources management departments to better perform their duties in managing natural resources assets and protecting the ecological environment,and contribute to the construction of a beautiful China.