Research On Evaluation Index System Of Mineral Resources Assets Departure Audit

Since the reform and opening-up 40 years ago,China's economic level has been increasing day by day and its comprehensive national strength has been obviously strengthened.However,the corresponding problems of natural resources have also followed and the ecological environment has been severely damaged.The problems of environmental destruction and lack of resources have become the greatest perplexity in the process of China's economic and social development.President Xi pointed out at the 19 th Congress that the modern strategic concept of harmonious coexistence between human beings and nature should be developed.He proposed that the ecological environment supervision system should be reformed to solve outstanding environmental problems and promote the transformation of mineral resource-exhausted cities.The Decision of the Central Committee of the Communist Party of China on Several Major Issues of Deepening Reform in an All-round Way,adopted at the Third Plenary Session of the 18 th Central Committee,explicitly proposes to implement the auditing of the departure of leading cadres from office of natural resources assets and establish a lifelong accountability system for ecological environmental damage.This is the first time to use the form of legal constraints at the national level,emphasizing the urgency and necessity of conducting the audit of the departure of leading cadres' resources and assets.As an important state-owned natural resource asset in our country,mineral resources assets are an important resource guarantee for sustainable development of mankind.In recent years,due to violent development,resources and environment have been destroyed,resulting in the reduction of mineral resources.Therefore,the state will also take the management,development and utilization of mineral resources assets as the top priority in environmental protection work.As an important intermediate force and support in sustainable economic development,the non-renewable nature of mineral resources assets makes it an inevitable trend for the outgoing audit of mineral resources assets.At present,as a unique audit form in our country,the outgoing audit of leading cadres' mineral resources assets is still in its infancy in terms of audit methods,audit procedures and evaluation system construction,and lacks a set of evaluation index system for outgoing audit of mineral resources assets with strong applicability.Expounds the outgoing audit theory,the outgoing audit theory of natural resources assets,the outgoing audit theory of mineral resources assets,the theory of public fiduciary responsibility,the theory of sustainable development and the theory of resources and environment value.Based on the scientificity,effectiveness and importance of the outgoing audit evaluation index system of mineral resources assets,and the analytic hierarchy process is used to construct the judgment matrix.Weights are given to all levels of indicators,thus a set of evaluation index system of mineral resources assets departure audit is constructed.Taking L city mayor's mineral resources assets departure audit as an example,the evaluation index system is used for comprehensive evaluation,which reflects the performance of public fiduciary responsibilities and the management of mineral resources assets during his tenure,and verifies the operability of the evaluation index system.