会计学院知识库

近年来，我国经济呈现出蓬勃发展的态势，人民的生活品质也在稳步提升。但是，在追求经济快速增长过程中，我们忽视了自然资源的合理开发与利用，导致生态环境被破坏，自然资源出现枯竭，进而引发了一系列突发事件，这也促使原有的“唯GDP论”不得不被改变。2013年，党的十八届三中全会首次提出自然资源资产离任审计理念，并且于2018年在全国得到实施。随着我国对自然环境保护的重视加大，建立一套合适的评价指标体系，成为学术界研究人与自然和谐共生的关键。

本文以乡镇基层X镇的C镇长为研究对象，首先介绍了本文研究背景，探讨了本文的研究目的、意义和研究内容，对相关文献进行了梳理，并且阐述了研究思路和方法。然后对相关概念进行界定，结合公共受托责任理论、资源环境价值理论、可持续发展理论，通过案例分析与问卷调查，分析X镇领导干部自然资源资产离任审计情况，构建一套涵盖政策执行与决策部署责任、法律法规遵守责任、重大决策责任、环境保护责任、监督责任、资金征管和项目建设运行责任指标的评价指标体系。本文通过层次分析法确定指标权重，对定性与定量指标分别采用专家打分与期初比较打分法进行处理，得到各准则层评分与总评分，最后通过对各个评价结果分析其存在的问题，提出相应的建议。

领导干部自然资源资产离任审计是保证我国经济绿色高质量发展的重要工作。因此，在今后的研究与实践工作中，首先，应该建立科学、合理的评价指标体系；其次，应加强乡镇领导干部的离任审计工作；最后，应考虑可以反映乡镇生态文明建设的与人居环境有关的指标，将其加入到指标体系当中，以丰富和完善评价指标体系。

In recent years, China's economy has shown a vigorous development trend, and the quality of life of the people is also steadily improving.However, neglecting the rational development and utilization of natural resources in the pursuit of rapid economic growth has led to the destruction of the ecological environment, the depletion of natural resources, and a series of unexpected events, which have also forced the original "GDP only theory" to be changed. In 2013, the Third Plenary Session of the 18th Central Committee of the Communist Party of China first proposed the concept of natural resource asset retirement audit, which was implemented nationwide in 2018. However, with the increasing emphasis on natural environment protection in China, establishing a suitable evaluation index system has become the key to academic research on the harmonious coexistence between humans and nature.

This article takes C, the mayor of X town at the grassroots level, as the research object. Firstly, it introduces the research background, explores the research purpose, significance, and content of this article, reviews relevant literature, and elaborates on the research ideas and methods. Then, relevant concepts were defined, combined with the theory of public entrusted responsibility, resource and environmental value theory, and sustainable development theory. Through case analysis and questionnaire survey, the audit situation of natural resource assets departure of X town leaders was analyzed. A set of evaluation index systems covering policy implementation and decision-making deployment responsibilities, legal and regulatory compliance responsibilities, major decision-making responsibilities, environmental protection responsibilities, supervision responsibilities, fund collection and management, and project construction and operation responsibilities were constructed. This article uses the Analytic Hierarchy Process to determine the weight of indicators, and uses expert scoring and initial comparison scoring methods to process qualitative and quantitative indicators. The scores of each criterion layer and the total score are obtained. Finally, by analyzing the existing problems of each evaluation result, corresponding suggestions are proposed.

The audit of outgoing officials' natural resource assets is an important task to ensure the green and high-quality development of China's economy. Therefore, in future research and practical work, the first step should be to establish a scientific and reasonable evaluation index system; Secondly, strengthen the post audit work of township leaders; Finally, indicators related to human settlement environment that can reflect the construction of ecological civilization in townships should be considered and added to the indicator system.