Research On Evaluation Index System Of Natural Resources Accountability Audit:From The Perspective Of Behavior-oriented

Since the establishment of the new China,there are so many changes,the focus of the party and state also conform to the trend of the times constantly.At the same time,the evaluation system of leader cadres is in line with national governance improvement direction.In the past,the evaluation methods of the local leading cadres are mainly carried out under the guidance of the concept of "material based audit",and they focus on the investigation of economic performance.From the economic construction as the center to the contemporary ecological civilization construction into the "five in one",our country not only to ensure the economic growth,but also pay more attention to the protection of resources and environment."Haze days","red bean water" and other environmental emergencies occur frequently,so that the public awareness of environmental protection and health consciousness has gradually increase,the harmonious development road of environment and economy has become a common calls and widely people's voice.To this end,the Third Plenary Session of the 18 th Central Committee of the Communist Party of China proposed the implementation of natural resources accountability audit,which is not only an innovative subject in the field of audit,but also an important measure to reform the system of leading cadres assessment.And natural resources accountability audit is still in the primary stage of theoretical research and practical work.Therefore,on the ba sis of summarizing and studying the research results of scholars,this paper tries to construct the index system of natural resources accountability audit.In order to provide a force for the development of natural resource accountability audit.In this paper,the guiding ideology,audit accountability theory and behavior science theory as the theoretical foundation,the leading cadres of behavior oriented,according to the behavior oriented audit model,from the analysis of behavior motivation,behavior,behavior evaluation results to explore the natural resource accountability audit.According to the PSR model of leading cadres to fulfill the responsibility of natural resources are divided into three dimensions: reduction of pressure behavior dimension,improve the behavior dimension,in response to implement the behavior dimension,following the comprehensive,comparability,operability,and adapting to the region to establish principles of natural resource accountability audit evaluation index system which is behavior-oriented,determine entropy weight method and comprehensive score using entropy method,comprehensive evaluation method,so as to evaluate the local party and government leading cadres to fulfill the responsibility of natural resources accountability audit scientifically and comprehensively.In order to further verify the feasibility of the index system,this paper using the audit index system and taking natural resource accountability audit of A city leaders as an example.Then,comprehensive evaluation results are obtained and further analyzed.Finally,this paper summarizes the conclusion and points out the shortcomings.