The Research On The Natural Resource Assets Departure Evaluation Index System Audit Based On The Concept Of Green Development

As the foundation of social stability and economic development,natural resources are related to all aspects of the national security and the people's living environment.For a long time in the past,many places have sacrificed natural resources in exchange for the rapid growth of regional GDP,which has directly led to the over-exploitation and indiscriminate waste of natural resources.At present,the Chinese government is fully aware of the urgency of protecting natural resources assets.In 2013,it has been clearly stated that the leading cadres should be audited for the departure of natural resources assets,and made major strategic guidance at the institutional level.This is undoubtedly a major innovative measure for science to promote economic growth,promote sustainable development,and accelerate the construction of ecological civilization in the new era.For this natural resource asset supervision system with Chinese characteristics,China has carried out pilot explorations in practice at several provinces and cities,and the research in this field has gradually deepened.However,since the concept of natural resource assets has just started in China,the research on the specific audit evaluation system is rare.There is no more authoritative fixed audit model for reference.This thesis argues that for different auditing subjects and perspectives,it is particularly critical to establish a scientific and feasible evaluation index system.On the basis of clarifying the construction requirements of the natural resource asset leaving audit evaluation system.First of all,it is proposed that natural resource assets are scarce assets that are expressed in the form of natural resources,with clear property rights and capable of creating social values.It also pointed out that the audit responsibility of natural resource assets is roughly the same: asset property management,utilization status supervision and management,and preparation of natural resources balance sheet.Then,through combing the status quo of the national system construction and local pilot practice,it is found that the audit has entered a comprehensive pilot stage and achieved remarkable results.However,the evaluation system still has problems such as the unresolved system concept and the lack of practical assessment standards.Therefore,this thesis grasps the common goal and logical relationship between the green development concept and the audit work,and builds the framework of the indicator system under the green development concept.With the two value objectives as the premise,the three major realizations of circular development,low carbon development and safe development are realized.Based on the path,based on the feasibility and principles of the construction of the evaluation index system,it is subdivided into multiple layers,and a step-by-layer index system consisting of four parts: overall goal,first-level indicator path,second-level indicator path and specific measurement index is constructed,and the weight of each index is obtained by entropy weight method.Finally,the evaluation system of the construction was verified by the case of A city,and the audit conclusions analyzed from the three levels of scoring,grade and content,and the policy recommendations to promote the establishment of the evaluation system were proposed.To a certain extent,it provides a useful reference for the innovation of China's departure audit system and the implementation of resource asset management.