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近年来，对经济增长的贡献程度成为衡量领导干部政绩的标准，导致领导干部轻视对自然资源资产的保护性利用，使经济发展与资源环境之间的矛盾日益突出，严重影响着国家的发展，制约着公众生活质量的提升。领导干部自然资源资产离任审计作为一项创新性的审计制度，为审计工作拓展了一个崭新领域，能够有效缓解经济发展与资源环境的矛盾。实施离任审计离不开对领导干部的评价，然而，我国目前在离任审计评价领域，存在评价方法不够科学，评价指标的设计不够规范和普适等问题，降低了离任审计评价的效果。因此，为督促领导干部高效管理及合理使用自然资源资产，减少环境污染，避免管理过程中的腐败问题，使离任审计评价有方法可用、有标准可依，得出符合实际、精准可靠的评价结果，设计构建一套操作简单、指标科学、普遍适用的评价指标体系迫在眉睫。

基于上述原因，本文通过阅读大量相关文献，归纳总结出离任审计评价的优化方向，确定了研究思路。通过整理 W 市离任审计和评价现状发现，W 市离任审计评价工作的开展尚有不足，主要为评价指标体系建设不完善。因此，本文将PSR 模型应用于自然资源资产离任审计评价领域的研究，从“压力”“状态”“响应”三个维度出发，将定性指标与定量指标相结合，构建了包含 23 个具体指标的评价指标体系。在分析方法上，选用层次分析法来构建判断矩阵，确定指标权重并进行一致性检验。最后，根据专家打分情况，利用综合评价模型计算得出 W市市长任期内资源管理和环境保护的最终得分，并对结果进行了分析评价。借助W 市自然资源资产离任审计案例验证了本文评价指标体系的可操作性和适用性，且能够较全面客观地反映领导干部任职期间的职责履行情况。在此基础上，希望本文的研究能为后续离任审计评价的优化和高质量发展贡献绵薄力量。

In recent years, the degree of contribution to economic growth has become a criterion for measuring the performance of leading cadres, which has led leading cadres to belittle the protective use of natural resource assets, making the contradiction between economic development and resources and environment increasingly prominent, seriously affecting the development of the country and restricting the improvement of public quality of life. As an innovative auditing system, the leading cadres' natural resources assets exit audit expands a new field of auditing work and can effectively alleviate the contradiction between economic development and resources and environment. The implementation of exit audit is inseparable from the evaluation of leading cadres, however, in the field of exit audit evaluation in China at present, there are problems such as the evaluation method is not scientific enough and the design of evaluation index is not standardized and universal enough, which reduces the effectiveness of exit audit evaluation. Therefore, in order to urge leading cadres to efficiently manage and reasonably use natural resources assets, reduce environmental pollution, avoid corruption in the management process, and make the evaluation of out-of-office audit available and standardized, and to produce realistic, accurate and reliable evaluation results, it is urgent to design and construct a set of evaluation index system with simple operation, scientific indicators and universal application.

Based on the above-mentioned reasons, this paper summarizes the direction of optimization of outgoing audit evaluation and determines the research ideas by reading a large amount of relevant literature. By organizing the current situation of the exit audit and evaluation in W city, it is found that the exit audit evaluation work in W city is still inadequate, mainly because of the imperfect construction of the evaluation index system. Therefore, this paper applies the PSR model to the evaluation of natural resource assets and combines qualitative and quantitative indicators from the three dimensions of "pressure", "state" and "response". In this paper, the PSR model is applied to the evaluation of natural resources assets, and the evaluation index system containing 23 specific indicators is constructed by combining qualitative and quantitative indicators. In the analysis method, the hierarchical analysis method was used to construct the judgment matrix, determine the index weights and conduct the consistency test. Finally, the final score of resource management and environmental protection during the tenure of the mayor of city W was calculated by using the comprehensive evaluation model based on the scoring of experts, and the results were analyzed and evaluated. With the case of the outgoing audit of natural resource assets in W city, the operability and applicability of this evaluation index systewere verified, and it can reflect the performance of the responsibilities of the leading cadres during their tenure in office in a more comprehensive and objective way. On this basis, we hope that the research of this paper can contribute to the optimization and high-quality development of the subsequent exit audit evaluation.