| In recent years,the degree of contribution to economic growth has become a criterion for measuring the performance of leading cadres,which has led leading cadres to belittle the protective use of natural resource assets,making the contradiction between economic development and resources and environment increasingly prominent,seriously affecting the development of the country and restricting the improvement of public quality of life.As an innovative auditing system,the leading cadres’ natural resources assets exit audit expands a new field of auditing work and can effectively alleviate the contradiction between economic development and resources and environment.The implementation of exit audit is inseparable from the evaluation of leading cadres,however,in the field of exit audit evaluation in China at present,there are problems such as the evaluation method is not scientific enough and the design of evaluation index is not standardized and universal enough,which reduces the effectiveness of exit audit evaluation.Therefore,in order to urge leading cadres to efficiently manage and reasonably use natural resources assets,reduce environmental pollution,avoid corruption in the management process,and make the evaluation of out-of-office audit available and standardized,and to produce realistic,accurate and reliable evaluation results,it is urgent to design and construct a set of evaluation index system with simple operation,scientific indicators and universal application.Based on the above-mentioned reasons,this paper summarizes the direction of optimization of outgoing audit evaluation and determines the research ideas by reading a large amount of relevant literature.By organizing the current situation of the exit audit and evaluation in W city,it is found that the exit audit evaluation work in W city is still inadequate,mainly because of the imperfect construction of the evaluation index system.Therefore,this paper applies the PSR model to the evaluation of natural resource assets and combines qualitative and quantitative indicators from the three dimensions of "pressure","state" and "response".In this paper,the PSR model is applied to the evaluation of natural resources assets,and the evaluation index system containing 23 specific indicators is constructed by combining qualitative and quantitative indicators.In the analysis method,the hierarchical analysis method was used to construct the judgment matrix,determine the index weights and conduct the consistency test.Finally,the final score of resource management and environmental protection during the tenure of the mayor of city W was calculated by using the comprehensive evaluation model based on the scoring of experts,and the results were analyzed and evaluated.With the case of the outgoing audit of natural resource assets in W city,the operability and applicability of this evaluation index system were verified,and it can reflect the performance of the responsibilities of the leading cadres during their tenure in office in a more comprehensive and objective way.On this basis,we hope that the research of this paper can contribute to the optimization and high-quality development of the subsequent exit audit evaluation. |