Construction And Application Of Natural Assets Departure Index System Based On PSR Model

In the document of the Third Plenary Session of the 18 th Central Committee of the Communist Party of China,the "Decision of the Central Committee of the Communist Party of China on Comprehensively Deepening the Reform of Some Major Issues",it was first proposed to conduct the audit of the departure of natural resources assets by leading cadres.After that,more than a dozen regions in the country took the lead in carrying out natural resource assets.As a pilot of the audit,the academic community has also begun to pay extensive attention to the audit of natural resource assets.The establishment and application of the auditing indicator system for natural resource assets can identify the violations of leading cadres in the process of natural resource asset management,urge the leading cadres to effectively manage and rationally use natural resource assets,and effectively avoid waste of resources.Corruption problems in environmental pollution and management processes.Based on the review of related research at home and abroad,this study explores the necessity and implementation ideas of constructing the auditing index system for natural resource assets based on the theory of economic responsibility and sustainable development,and establishes a set of PSR based model.Indicator system.The indicator system starts from the three points of “pressure”,“state” and “response”.In terms of social and economic pressure,resource and environmental pressure,natural resource status,ecological environment status,financial response,environmental response and policy response,A total of 23 specific indicators were selected to measure the resource management,environmental protection,capital use and policy implementation during the period of incumbency of the leading cadres,and judge whether the indicators have “one-vote veto power” based on expert opinions.Then,through the application of the index system in the specific case of the departure audit of natural resource assets in the city of Y,the combination of analytic hierarchy process and fuzzy comprehensive evaluation is used to evaluate the audit results of the natural resource assets leaving the city of Y,and introduce adjustments.The coefficient corrects the results of the comprehensive evaluation of the outgoing audit.Finally,the following conclusions are drawn:(1)Using the indicator system to conduct an audit evaluation of the departure of natural resources assets of the leaders of Y City,which can more comprehensively reflect the performance of the leadership’s performance during the term of office.First,through the horizontal comparison of the original data in different years,the resource environment changes can be obtained.Second,the index weights can make the auditors have key points,directions,and masters to collect evidence.Third,through comprehensive evaluation.As a result,reasonable incentives or accountability for leading cadres.(2)The index system established by the PSR model has strong logic and flexibility,and can reflect the relationship between the natural resource assets and the performance of the leading cadres’ duties,which makes the indicator system have good practicability.