| The 19th National Congress made it clear that the resources and environment crisis has now become a serious problem facing our country,natural resources assets and ecological environment in the field of "unbalanced and inadequate" state,the need for a more strict protection system.In order to change this situation and achieve the goal of sustainable development,efficient management and utilization of natural resources is essential.The audit of outgoing leading officials’ natural resources and assets is precisely a major institutional arrangement made by our country in order to change the former "GDP" evaluation of the performance of leading officials,solve environmental problems and promote the construction of ecological civilization.In order to ensure the smooth progress of such audit work,it is first necessary to develop a comprehensive,scientific and supporting evaluation index system.Therefore,in this study,according to the nature of natural resources assets and the scope of responsibilities of leading cadres,corresponding evaluation indexes are constructed,hoping to help improve the evaluation index system and promote the normalization of the natural resources assets departure audit of leading cadres.In the first instance,this paper sorted out the relevant literature of foreign environmental audit and domestic outgoing audit of natural resource assets,clearly defined the relevant concepts,and introduced the theoretical basis.Subsequently,the paper analyzes the selection of index system in some provinces(municipalities)and the problems in the outgoing audit of natural resources assets since the audit began to be implemented.Then,it explains the necessity of carrying out the audit of leading cadres’ natural resources and assets leaving office and the principle of selecting indexes,and takes the audit content stipulated in the Pilot Program of Outgoing Audit of Natural Resource Assets as the basis,the evaluation index system of natural resources assets departure audit is constructed from three dimensions: the implementation of natural resources assets policy,the use of funds and the protection,and the weight of each index is determined by the analytic hierarchy process.This method can make an objective evaluation of the performance of leading cadres more comprehensively.Finally,taking T City as an audit case,the constructed indicator system is applied in practice,and the guarantee measures for effectively implementing the evaluation indicator system of natural resources assets leaving office are put forward. |