| Nowadays,our country has not established perfect auditing standards in natural resources auditing,nor has it explicitly used a complete set of natural resources assets auditing evaluation index system.Chinese scholars have actively carried out research on the related evaluation indicators of natural resources assets resignation audit,but at present there is no universally recognized evaluation index system of natural resources assets audit.Specifically for the construction of mineral resources outgoing audit evaluation index is countable.Starting with mineral resources assets,this paper aims to clarify the auditing objectives,auditing direction and auditing subjects of mineral resources assets.Through the study and reflection of the literature,the evaluation index system suitable for China’s mineral resources assets auditing is developed.Based on the actual situation of our country,this paper constructs 31 auditing indicators which can reasonably evaluate the performance of leading cadres in asset management and environmental protection during their tenure of office.Starting from three aspects of pressure-state-response,this paper constructs 9 indicators related to pressure,11 indicators related to status,and 10 indicators related to performance pressure,environmental pressure,and environmental pressure.The six directions of resource asset status,financial capital status,industry response and government response are detailed to indicate the issues to be solved by the indicators,and enrich the achievements of the research on the outgoing audit of mineral resources in China.At the same time,this paper intends to practice the actual application of evaluation indicators in combination with practical cases,and make appropriate adjustments and modifications to the evaluation indicators,so that the evaluation index system constructed in this paper is more operable.At the same time,it puts forward corresponding suggestions according to the audit evaluation. |
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