Research On Evaluation Index System Of Mineral Resources Environmental Performance Audit Based On PSR Model

Since the reform and opening up more than 40 years ago,China’s economy has made considerable progress.However,with the rapid economic growth,the contradiction between resource and environmental constraints and economic and social development has become increasingly prominent.In this context,how to promote the rational development and utilization of natural resources and the construction of ecological civilization is of great significance.Accountability Audit of natural resource assets is an important part of China’s ecological civilization system reform.Vigorously carrying out resource and environmental audit is conducive to enhancing the understanding of the natural degradation ability of the environment,and establishing and practicing the concept of "lucid waters and lush mountains are invaluable assets.",which is of great significance of achieving sustainable economic development and beautiful ChinaBy combing the relevant kinds of literature at home and abroad,this paper finds that the current research on resource and environmental audit is rich,covering the contents and objectives of natural resource asset departure audit.Some kinds of literature have conducted in-depth research on the construction of the audit evaluation index system.However,there is no specific analysis of the types of natural resources.Secondly,even if some of the pieces of literature have established audit evaluation indicators for a certain type of natural resource assets,most of them focus on water resources,atmospheric resources,etc.,and research on mineral resources evaluation index system is relatively rare.Based on this,this paper is based on public trust theory,sustainable development theory,PSR conceptual model and,resource and environmental value theory,and combined with China’s mining rights audit and mining resource asset departure audit practice,summarizes the deficiencies and causes of the current mineral resources environmental audit evaluation index system in China.To further to improve China’s mineral resources environmental performance audits evaluation index system,this paper draws on existing research,introduces PSR model,and constructs indicators from three levels of stress(P),state(S)and response(R).Further decomposed into factor indicators,and finally constructed seven specific indicators to measure pressure,five specific indicators reflecting the status and seven specific indicators of response measures.Based on the constructed evaluation index system,this paper further uses the combination of principal component analysis and entropy weight method to simulate the environmental performance of mineral resources in 31 provinces,autonomous regions or municipalities(excluding Taiwan),and draws 2012-2016 Comprehensive index of auditing and evaluation of mineral resources environmental performance by provinces,autonomous regions or municipalities directly under the Central Government.Finally,this paper proposes targeted countermeasures and suggestions on how to improve the environmental performance level of mineral resources and the improvement of the evaluation system.There are two innovations in this paper:(1)Research content innovation.Existing research has focused on the evaluation index system for water resources and atmospheric resources environmental audit.This paper focuses on mineral resources and builds a corresponding evaluation index system.(2)Research method innovation.In the past,research mainly used normative analysis to conduct qualitative research.There are a few empirical studies that rely on expert scoring and are subjective.In this paper,the principal component analysis method is used to extract the effective principal component,and then the entropy weight method is used to give the objective weight.Finally,a new comprehensive evaluation index for measuring the environmental performance of mineral resources is obtained.