Research On The Construction Of Auditing Index System For Leading Officials' Mineral Resources Assets Leaving Appointment

The "Decision of the Central Committee of the Communist Party of China on Several Key Issues for the Comprehensive Deepening of Reforms" passed by the Third Plenary Session of the 18 th CPC Central Committee puts forward the implementation of auditing of leading cadres on the desertion of natural resource assets and establishes a lifelong accountability system for damage to ecological environment.The state-owned natural resource assets are an important resource guarantee for mankind to rely on long-term sustainable development.In recent years,the contradiction between the rapid development of China's mining economy,resource carrying capacity and environmental pollution has become increasingly prominent,and it is urgent to strengthen the mineral resources assets of leading cadres.The resignation audit work promotes the leading cadres to establish a green economy development concept,and pays more attention to the coordination of regional economic benefits,effectiveness and ecological benefits in the management of mineral resources assets.At present,the leadership audit of mineral resources assets of leading cadres is a unique form of audit in China.It is still in its infancy in terms of audit methods,audit procedures,and evaluation system construction,and it is particularly lacking a set of highly appraised audit indicators for the departure of mineral resources assets.The system has restricted the effective development of the auditing practice of the mineral resources assets leaving office.In view of this,this article takes HN City as an example,and selects the topic “Research on the Construction of Auditing Index System for the Leading Cadre Mineral Resources Asset Leaving” in order to make its own contribution to accelerating the outgoing auditing of mineral resources.In this paper,based on a systematic review of the literature related to mineral resource audits at home and abroad,the theory of public fiduciary responsibility,the theory of key performance indicators,the theory of resource and environmental value,and the theory of sustainable development are taken as the theoretical basis.In the case of auditing audits of mineral resources assets,the main obstacles to the auditing of mineral resources assets were analyzed and deep-seated reasons were analyzed,and the necessity and urgency of accelerating the construction of the auditing evaluation index system for mineral resources assets were proposed and demonstrated..In line with the principles of comprehensive system and importance,qualitative and quantitative integration,operability and dynamics,and overall coordination and coordination of mineral resources asset separation audit evaluation index system,33 key indicators have been initially selected.The quantitativeindicators include compliance indicators.,economic indicators,efficiency indicators,effect indicators,environmental indicators,30 specific indicators in 5 major areas,and three qualitative indicators of leadership management,personal integrity,self-discipline,and the satisfaction of the people.We use the analytic hierarchy process to determine the index weights.Further,a relatively complete set of auditing evaluation indicators system for mineral resources assets of leading cadres was constructed.Finally,taking the mayor of HN City as an example of the leaving audit of mineral resources assets,the evaluation index system constructed in this paper is applied to examples to verify its applicability and operability.