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Selection And Optimization Of Evaluation Index For Outgoing Audit Of Water Resources Assets

Posted on:2021-01-26Degree:MasterType:Thesis
Country:ChinaCandidate:H LiFull Text:PDF
GTID:2439330602956265Subject:Master of Auditing
Abstract/Summary:PDF Full Text Request
"Adhering to the concept of harmonious coexistence between human beings and nature,we must realize that green water and green mountains are golden hills and silver mountains" is the concept of ecological harmony and sustainable development put forward by Comrade Xi Jinping.Green water and green mountains are not only theoretical concepts,but also ideal and practical goals for the ecological environment.Green water and mountains drive the local tourism industry,protect the living environment of residents,and then drive the local economic growth.As the largest developing country,China has experienced 40 years of reform and opening-up,with rapid economic growth and remarkable achievements.However,economic development is bound to consume natural resources,and excessive cutting of natural resources will cause serious damage to the ecological environment.However,economic development and ecological environment are coexisting relations.We cannot pay too much attention to economic growth and neglect the protection of ecological environment.On the contrary,ecological benefits can often promote economic development and thus improve national living standards.However,China's excessive demand,waste and pollution of natural resources in recent years have resulted in a serious shortage of natural resources.Reasonable utilization and effective management of natural resources are effective ways to protect the ecological environment.As the most important part of natural resources,water resources are the essential elements for the survival of all organic organisms.Therefore,it is an important measure to protect water resources assets to make a detailed and systematic framework system for the methods,scope,contents and indicators of water resources assets audit.It is a relatively new research field to carry out natural asset departure audit for leading cadres.From the "Decision" put forward by our country,it means that our country will try its best to protect the ecological environment.If we only pay attention to the use of funds,many responsible persons may fail to fulfill their duties and slow down their work.Instead,we will link the benefits of natural resource assets with the performance evaluation of responsible subjects,assess the management of natural resources and the related performance for environmental protection during their tenure,and link the results of the entire audit with the appointment,removal,assessment,rewards and punishment system of responsible persons,which will certainly speed up the progress of this work.The "Decision" was only put forward in 2013,and there are great differences between theory and practice.Therefore,the outgoing audit of natural resources assets is still at an immature stage,and the selection of evaluation indicators and appropriate optimization of indicators are important parts of outgoing audit.Therefore,it is necessary to study the selection and optimization of evaluation indicators for outgoing audit of natural resources assets.On the basis of relevant research theories and results,this paper,based on the theories of sustainable development,public accountability and the value of resources and environment,analyzes and sorts out the contents and results of the outgoing audit of water resources assets in more than ten different provinces before and after our country,and analyzes the problems and causes in the outgoing audit of water resources assets.After referring to a large number of indicators and combining with the general situation of XX city's water resources assets,the evaluation indicators suitable for the region are selected and optimized on this basis.A set of optimal indicators is set up by using the methods of literature research,induction and summary and analytic hierarchy process.Finally,the case analysis method is used to analyze the outgoing audit of XX city's leading cadres' water resources assets and put forward the prospect of future development.
Keywords/Search Tags:Water resources assets audit, Outgoing audit, Evaluation index system
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