Research On The Evaluation Index System Of Leading Cadres’ Leaving Audit Of Natural Resource Assets

The report of the 19 th National Congress of the Communist Party of China emphasized the importance of ecological environmental protection,carrying out a major deployment of the construction of ecological civilization,and "beauty" was written into the goal of a socialist modern power.Auditing the responsibilities of natural resources assets of leading cadres is an important part of ecological civilization construction.It is an impetus to change the views of leading cadres’ achievements and the concept of resource environmental protection.It is an innovative measure for Chinese sustainable development strategy and deepening reform.In this audit,how to make an objective and reasonable evaluation of the performance of the responsibilities of leading cadres is an indispensable part and one of the research directions.In recent years,the theoretical research and experimental practice of leaving audit of natural resources assets in China have been increasing,and some experience and results have been obtained.On the basis of previous studies,the following work has been carried out:Firstly,In terms of theoretical research,related concepts,theoretical foundations and audit elements were overviewed,laying a theoretical foundation for further analysis later.In terms of practical research,the development of audit evaluation in some provinces was summarized,and the achievements and obstacles in audit evaluation and audit work was analyzed.Secondly,the principle of the PSR model was introduced,and used to construct a framework for the evaluation index system for the auditing of natural resources assets of leading cadres,determining that the index system is feasible and can improve the problems in the audit practice above.Thirdly,the index system is subdivided into four parts: the target layer,the criterion layer,the element layer and the indicator layer,and the evaluation index database was established using the frequency statistics method.Based on the main functional area,a differential audit evaluation idea is proposed.According to this idea,the indicators that meet the regional functional positioning and audit needs can be selected from the indicator database in combination with the actual situation.Finally,combined with the case of S city,the constructed evaluation system was verified.Specific evaluation indicators were selected according to the function positioning of S city,and the index weight was determined using the analytic hierarchy process.Thus,the final evaluation score of the mayor of S city was obtained.Some suggestions on the construction of the evaluation system are given.It is hoped that it can provide a reference for the theoretical research on the audit evaluation of natural resource assets leaving leaders and provide new ideas for practical application.