Research On The Evaluation Index System Of The Natural Resource Assets Economic Responsibility Audit

China’s economy has developed rapidly in the past 30 years,but the extensive economic pattern in the past has destroyed the ecological environment.Our country has to face enormous environmental pressure,because of years of pollutant accumulation and deterioration of environmental conditions.Environmental problems,like extreme weather,floods and droughts,depletion of water resources,and desertification in the north,prove the deterioration of the environment.Local leading cadres focusing on GDP growth have to be responsible for these environmental changes.To promote the transformation of the leading cadres’ view of achievements,strengthen the protection of natural resources assets,and accelerate the pace of building ecological civilization,the party’s 18th Session of the Third Plenary Session put forward the policy to implement the natural resources assets departure audit of leading cadres.Now the issue is being implemented in stages,and in 2018,it will become a regular audit project.The measure is an important step on the road of ecological civilization construction,and it is also a new field for the audit work,in which a lot of exploration still needs to be done.As a new form of audit,the audit of natural resource assets is still in the stage of exploration.In order to make a little contribution to the study of natural resource assets audit,this paper combines natural resource assets audit with economic responsibility audit,and puts forward the viewpoints of improving the evaluation index system of natural resource assets audit.This paper firstly analyzes the related literature about the natural resources assets departure audit,the economic responsibility audit,and the audit of resources and environment in the last five years.Then,it introduces the concept related to economic responsibility audit of natural resource assets,and analyzes the status quos and problems of the audit evaluation indicators of the natural resource assets’ economic responsibility audit.On the basis of the above,this paper attempts to improve the economic responsibility audit evaluation index system of natural resource assets through the methods of analytic hierarchy process,expert investigation method and comparison with the beginning period scoring method.Finally,this paper chooses the natural resource assets economic responsibility audit of Y leading cadre in XX city in the period of year 201 land year 2015 as a case,and apply the evaluation index system.The results of the case study show that the evaluation index system of natural resource assets economic responsibility audit is feasible.And the evaluation results can reflect certain objective facts and can be used as the basis of assessment to evaluate the fulfillment of the natural resource assets protection duty of the leading cadres fairly.