Study On The Evaluation Index System Of Water Resources Assets

General Secretary Xi Jinping At the meeting of the Central Comprehensive Deepening Reform Commission held in April 2022,efforts were made to build a scientific,standardized and reasonable audit evaluation index system to promote leading cadres to effectively fulfill their responsibilities for ecological environment management and protection.Therefore,based on specific audit cases,this paper selects water resources asset audit as the starting point,constructs a set of water resources asset audit evaluation index system with multiple levels and different categories,and takes solving practical problems as the starting point,and contributes its own strength to improve the natural resources asset audit index system.First of all,this paper adopts the literature research method,case analysis method and interview method,combines the relevant research results of the theoretical and practical circles,takes the public accountability theory,the resource and environment axiology and the sustainable development theory as the basic theory,summarizes the typical cases of water resource asset audit in China in recent years,and studies the current release of major natural resource asset departure audit regulations,And analyze the shortcomings of the existing indicator framework.On this basis,combined with relevant legal and regulatory knowledge of water resource assets,the theoretical and disciplinary basis for water resource asset classification was explained in detail.Secondly,different from the previous water resource asset audit evaluation index system constructed by scholars,this article constructs a set of water resource asset audit evaluation index system based on the five point principle,and decomposes it into four parts: overall water resource evaluation,river water resource,lake water resource,and groundwater resource.Each part of the index system has five evaluation contents: basic resource situation,policy compliance and execution decision situation,financial situation A total of 34 first level evaluation indicators and 67 second level indicators have been identified for resource development and utilization,protection and supervision,and corresponding indicator explanations have been provided.Corresponding evaluation methods and scoring steps have been proposed.Finally,the audit evaluation index system constructed in the article will be applied to the audit of the main leaders of Y Township,explaining the audit process and the main problems discovered,and ultimately testing the practicality of the evaluation index system constructed in this article.This paper organically combines the innovatively constructed water resources asset audit evaluation index system with the normative documents issued by the government.The evaluation conclusion is based on the normative documents.After research,the index framework constructed in this paper has certain practicability,can play a role in improving the audit related theory and promoting the development of practice,and contribute to the improvement of the natural resources asset audit evaluation index system.