【摘要】 为实现自然资源的可持续发展,加强自然资源管理和提高自然资源的利用效率,对自然资源进行绩效审计十分必要。构建一套科学、全面、合理的自然资源绩效审计评价指标是开展审计评价的基础。自然资源绩效审计评价指标设计应该遵循一定的原则。研究了构建自然资源绩效审计评价指标的原则。以河南省水资源为例,搜集相关指标数据,利用DPSIR模型设计了反映水资源状况的绩效审计评价指标。对构建的原始指标利用spss软件进行相关性分析,筛选掉一些指标,使设计的水资源绩效审计评价指标更加简便易行和科学。更多还原

【Abstract】 It is necessary to carry out a natural resources performance audit in order to realize the sustainable development of natural resources,strengthen the management of natural resources and improve the utilization efficiency of natural resources.Therefore,the construction of a scientific,comprehensive and reasonable evaluation index of natural resources performance audit is the basis of audit evaluation.The design of performance evaluation indicators of natural resources should follow certain principles.The paper first studies the principles of constructing the performance evaluation index of natural resources.Then,it takes the water resources of Henan Province as an example,collects the relevant index data and designs the performance audit evaluation index by means of DPSIR model.Finally,it conducts an correlation analysis of the original index via the SPSS software and screens out some indexes,making simpler and more scientific the design of the evaluation index of the water resources performance audit.更多还原