自然资源资产离任审计评价指标体系构建

Building Evaluation Index System of Resign Audit of Natural Resource

经济发展与资源承载、环境污染之间的矛盾日益突出,使得自然资源资产离任审计显得尤其重要。它作为一种崭新的审计形式,目前尚处于探索阶段。本文依据自然资源资产离任审计的目标和内容,引入PSR模型,运用层次分析法,构建自然资源资产离任审计评价指标体系并建立评价模型,以期为推进我国自然资源资产离任审计工作做出贡献。

On the background of economic development and environmental pollution, the resign atdit of natural resource is playing a more and more important role. As a new audit form,the audit of nature resource is still in the exploratory stage. This article uses the AHP method and the PSR model to build an evaluation index system of the resign audit of natural resource in or- der to contribute in the audit on the departure in China.