| At present,the asset governance crisis with the nature of natural resources is already a serious issue faced by all countries in the world.In order to change this situation and achieve healthy and sustainable development,it is necessary to manage natural resources so that they can be used efficiently.In the successful 18th National People's Congress of our party,it was clearly pointed out that in order for our country to successfully build the cause of socialism,we need to implement a five-in-one layout.This includes the construction of ecological civilization.Our country is developing in the future.my country should be built more beautifully so that our people can achieve sustainable development.In the Third Plenary Session of the 18th Central Committee of my country,it was clearly pointed out that it is necessary to provide relevant natural resource audits to leading cadres.From 2013,the audit system was proposed,to the relevant opinions issued by my country in 2014,all of which provided clear instructions on the audit of natural resource assets when cadres left their posts.After that,my country launched the audit reform pilot work.The outgoing audit of natural resource assets has gone through the arduous exploration from the initial stage of the establishment of the system,to the current process of experimenting in various provinces with a hundred flowers blooming,and hundreds of thousands of people compete.my country made a decision in December 2017 to formally establish the outgoing audit of natural resource assets as a unique routine audit review system in my country.In order to effectively promote its normalization,it is necessary for the state to continue to intensify in-depth research on the theory and operating methods of its pilots,to conduct research as soon as possible on the potential problems exposed by the pilot units and to propose specific solutions in time.This paper analyzes the relevant research content and theories of existing audit evaluation,and further improves the evaluation system related to the outgoing audit of natural resource assets of leading cadres through practice,clarifies its shortcomings,and proposes targeted improvement measures to further improve The auditor's objective evaluation provides reference and at the same time allows the audit to be normalized.This paper takes the effectiveness of the audit of outgoing leading cadres' natural resource assets as the starting point of the study.The domestic and foreign literatures on the audit evaluation index system of outgoing leading cadres' natural resource assets are sorted out in detail.The thesis is supported by the theory of government entrusted environmental responsibility,the theory of environmental economy and natural resource value,and the theory of sustainable development.Literature research method,inductive analysis method,case study method as the research method of this paper.Analyze and study the relationship between external audit and natural assets,and clarify the relationship between the environmental audit accountability system and the external audit of natural resource assets of leading cadres.Research and analyze the existing audit situation in our country,clarify its existing shortcomings,and analyze the key links of the existing problems.And build a relevant index system,by combining a variety of principles,such as the principle of combining qualitative and quantitative,dynamic principle,etc.,so that it can provide guidance for the construction of related systems in my country.When constructing the system,a variety of methods were used,including fuzzy evaluation method and analytic hierarchy process.Based on the current concerns in the pilot audit process of outgoing audit of provincial leading cadres' natural resources and assets,the evaluation indicators were selected and the indicators were interpreted.Analytic hierarchy process(AHP)is used to judge the weight of indexes,and the weight of each index is assigned.Through consulting information and relevant experience to determine the evaluation of each index of the scoring standards.Based on this,construct the most relevant audit evaluation index system.In order to verify the effectiveness of the evaluation index system,when we conduct research and analysis,we take Jiaozhou A town as the research object to analyze the natural resource asset audit of its leading cadres.This article studies the current asset audit status and grasps the audit process and puts the evaluation index system constructed into practical application and analyzes the application results.Finally,the relevant safeguard measures are clarified,so that the audit evaluation index system can be implemented and implemented.Better assist the advancement of the audit system,so that the regional economy and ecological environment can achieve harmonious and orderly development. |
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