Leading Cadre Water Based On PSR Model Research On Audit Evaluation Of Source Assets

For a long time,the evaluation of leading cadres'achievements has focused on the achievements of economic development during their tenure.Many leading cadres sacrifice the ecological environment for high-speed economic development,which leads to the deepening contradiction between environmental pollution,resource carrying capacity and sustainable development in China.Therefore,the relevant policies and guidance on the auditing of natural resources assets of leading cadres have been promulgated one after another:The Decision of the Central Committee of the Communist Party of China on Several Major Issues Concerning the Comprehensive Deepening of Reform adopted at the Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China puts forward the requirement of auditing the natural resources assets of leading cadres,enhances their environmental protection ability and responsibility consciousness,and At the 36th meeting of the Leading Group for Deepening Reform of the Central Committee,the"Regulations on the Leaving Audit of Natural Resources Assets of Leading Cadres(Trial Implementation)" was adopted,pointing out the key contents of the Leaving Audit and standardizing the requirements of the Leaving Audit.A series of important measures taken by the CPC Central Committee to audit the departure of natural resources assets of leading cadres are aimed at strengthening the construction of ecological civilization and Party and government integrity in our country,and at the same time,it has opened up a brand-new field for audit work.Based on the PSR model,this paper studies the evaluation of water resources assets resignation audit of leading cadres.Firstly,it systematically combs the relevant literature at home and abroad,analyses the related concepts of water resources assets resignation audit,then considers the current situation of audit,summarizes the problems,analyzes the reasons,and demonstrates the significance of speeding up the construction of the evaluation index system of water resources assets resignation audit.On this basis,the PSR framework model is introduced,and the construction principle,content framework and evaluation model of the evaluation index system of water resources assets outgoing audit are put forward.The weight of the index is determined by using AHP and Delphi methods.Finally,taking the audit of water resources assets resignation during the period of K mayor's tenure(2012-2014)as an example,the evaluation index system designed in this paper is applied and its feasibility is verified.The case results show that the evaluation index system of water resources assets outgoing audit based on PSR model has strong operability,and the evaluation results conform to the objective reality.As an important part of the natural resources assets resignation audit,the water resources assets resignation audit is a new auditing method in China.At present,the auditing evaluation index,auditing method and auditing content have not been formed,and a scientific,reasonable,recognized and conforming auditing evaluation system has not been formed,which hinders the water resources assets resignation audit in China.The development process of accounting work.In view of this,this paper focuses on the evaluation indicators in the audit system of water resources assets resignation of leading cadres,innovatively establishes a framework of evaluation indicators by introducing PSR model,and assigns weights to each index,thus establishes a systematic evaluation index system,and verifies the practicability of the evaluation system according to a case,in order to be able to separate water resources assets of leading cadres.The theoretical study of appointment audit provides reference for practical application and promotes the development and promotion of the departure audit of water resources assets.