【作者】 彭鹏；

【导师】 许恒周； 宋振强；

【作者基本信息】 天津大学 ， 公共管理硕士（专业学位）， 2022， 硕士

【摘要】 自2013年我国首次提出要对领导干部实行自然资源资产离任审计以来,该项审计在加强各级干部监督管理、推动我国生态文明建设等方面发挥了重要作用。随着该项审计的深入开展,亟需建立一套科学规范的审计评价指标体系,真实准确评价被审计领导干部有关责任的履行情况,目前,审计评价主要以定性评价为主,审计评价与审计内容关联性不强,评价对审计成果利用度不高,这些都一定程度上影响了审计作用的发挥。本文基于国家治理、公共受托责任和可持续发展等理论基础,深入阐述自然资源资产离任审计评价相关内涵,并按照科学性、实用性、重要性和灵活性的构建原则,以土地资源为例,科学选取部分评价指标,有机结合定量评价和定性评价,搭建起指标体系框架,并运用问卷调查法、层次分析法等科学方法,计算分析出一套完整的审计评价指标体系。本文对指标体系的应用方法作了较为详尽的阐述,并结合某具体审计项目案例,对其进行实例验证,从应用过程及结果来看,评价体系科学规范、易于操作、符合审计实践要求。领导干部自然资源资产离任审计评价指标体系的完善,以及相关配套制度的建立,将会更加科学地指导审计评价、提高审计效能,规范审计重点和内容、引导此项审计高质量发展,促进审计对象规范其决策管理、牢固树立绿色发展理念,助推我国生态文明建设。更多还原

【Abstract】 Since China first proposed the Audit Outgoing Officials’ Natural Resource Asset Management in 2013,the audit has played an important role in strengthening the supervision and management of cadres at all levels and promoting the Construction of Ecological Civilization.With the in-depth development of the audit,it is urgent to set up a scientific and standardized evaluation system,and to evaluate the performance of leading cadres’ term responsibilities for natural resources management and environmental protection objectively,fairly and realistically.At present,the auditing evaluation is mainly qualitative evaluation,and the auditing evaluation is not closely related to the auditing contents,and the evaluation does not make high use of the auditing results,so it is not helpful to fulfill function of auditing to a certain degree.Based on the theoretical basis of National Governance,Public Accountability and Sustainable Development,the paper expounds in depth the relating concept of the auditing evaluation.According to the construction principles of scientific nature,practicality,importance and flexibility,this paper takes land resources as an example,scientifically selects some evaluation indicators,organically combines quantitative evaluation and qualitative evaluation,and builds a framework of indicator system.And it uses Questionnaire Survey,AHP and other scientific methods to calculate a complete set of audit evaluation system.This paper elaborates the application method of the assessment system in detail,and verifies it with a specific auditing project case,from the application process and results,the system is scientific and standardized,easy to operate,and it can meet the requirements of auditing practice.The improvement of the evaluation index system of the audit outgoing officials’ natural resource asset management,and the establishment of relevant supporting systems,will guide the auditing evaluation more scientifically,improve the auditing efficiency,standardize the auditing key points and main content,lead to the high-quality development of the audit,promote leading cadres to standardize decision-making and management behavior and establish the concept of Green Development,and promote the construction of Ecological Civilization in China.更多还原