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Research On Water Resources Assets Outgoing A Udit Evaluation

Posted on:2021-03-10Degree:MasterType:Thesis
Country:ChinaCandidate:Y WangFull Text:PDF
GTID:2439330605452163Subject:Accounting
Abstract/Summary:PDF Full Text Request
Water resource is an important resource for the survival and development of hum an society.Since the reform and opening up in China,the economy has developed ra pidly,but also the pollution and waste of water resources assets,which has seriously restricted the sustainable development of China's economy and society and affected th e normal life of the people.The pollution and waste of water resource assets must b e thoroughly treated.In recent years,the party and the state have successively introdu ced a series of policies and measures to control the pollution and waste of water reso urces assets.In particular,the third plenary session of the 18 th CPC central committe e clearly proposed that leading officials should audit their natural resources assets and establish a sound lifelong accountability system for ecological and environmental dam age.Obviously,the party and the state regard the audit of water resources assets as a n important aspect of national governance.At present,experts and scholars are still in the initial stage of studying the outgoing audit of water resources assets,and have n ot yet established a set of scientific and reasonable evaluation indexes for the outgoin g audit of water resources assets.This paper will make some useful explorations in t hese aspects.This study first discusses the relevant concepts of the outgoing audit evaluation o f water resources assets,such as the concept of the outgoing audit,the concept of th e outgoing audit of water resources assets,and the theoretical basis of the outgoing a udit evaluation of water resources assets.Such as sustainable development theory,nati onal governance theory.Secondly,the paper analyzes the outgoing audit evaluation sh ould follow the principle of water resource assets,such as the objectivity principle,fl exibility and operability principles,etc.,from the DPSIR model driving force of the i mpact-pressure-state-response with five elements to build the corresponding eval uation index system,once again,in order to build departure audit evaluation model of water resource assets.Then,taking zhengzhou city as an example,the applicability a nd operability of the audit evaluation model of water resources assets leaving office a re verified,and the overall evaluation and analysis are carried out.Finally,this study is summarized and Suggestions are made on the problems found in the process of o utgoing audit evaluation of zhengzhou's water resources assets.It is expected that this study can provide references for the smooth development of outgoing audit evaluatio n of water resources assets.The innovation of this study lies in the following aspects: the DPSIR model is u sed to construct the evaluation index system of water resources assets leaving audit at five factor levels.In terms of assigning index weight,the analytic hierarchy process is used to calculate the weight,and the comprehensive evaluation index method is us ed to construct the evaluation model,which makes the evaluation result more scientifi c,systematic and comprehensive.
Keywords/Search Tags:water resources assets, Outgoing audit, DPSIR model, Comprehensive evaluation index method
PDF Full Text Request
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