The Design And Application Of The Natural Resource Asset Outgoing Audit Indicator System For District A Leaders

Natural resources are not only the basis of human survival but also the basis of continuous development.However,most of China's previous development models are that governments at all levels often trade for high GDP growth at the expense of natural resources,resulting in excessive exploitation of natural resources and serious damage to ecosystems.Therefore,the third Plenary session of the 18 th CPC Central Committee put forward that it is necessary to actively explore and carry out the audit of the departure of natural resources assets of leading cadres,and to pursue the responsibility for the damage for life.In 2017,the meeting of the Central Leading Group for Comprehensive Deepening Reform examined and approved the "Provisions on the Audit of the Leaving of Natural Resources Assets of Leading Cadres(Trial Implementation)",natural capital The outgoing audit of source assets has become an important part of the responsibility audit of leading cadres.However,the current audit of natural resources assets in the process of exit encountered bottlenecks —— lack of uniform standards.This directly affects the development of the outgoing audit of natural resources assets,resulting in the audit quality can not be guaranteed.On the basis of studying the existing theory and the experience of the construction of the evaluation index system,this paper finds that although there are some methods in the actual work,such as weight analysis and qualitative index quantification,such as designing a "rating table" to audit the departure of natural resources assets of leading cadres,the results obtained from such evaluation are abstract and vague.On this basis,this paper attempts to design the evaluation index system of A area by combining the regional characteristics of the A area,mainly qualitative,quantitative and qualitative,that is,the method of "scoring evaluation method" and "comment evaluation method ".By setting more specific assessment indicators,refine assessment criteria and internal Rong,so as to construct a comprehensive audit evaluation index system for A district,and strive to objectively and fairly evaluate the performance of the natural resources assets of the leading cadres in A district during their tenure.By conducting the simulated outgoing audit of the natural resources assets of the leading cadres in A district,and exploring the audit ideas,organization methods,technical methods and the simulation construction of the evaluation index system,we hope to accumulate relevantexperience for the future comprehensive audit of natural resources assets,so as to standardize audit behavior,improve audit efficiency,enhance audit professionalism,and finally help to prevent audit risks and problems.