地方领导干部自然资源资产离任审计的框架构建及保障措施

Framework Development and Safeguard Mechanism of Local Governor's Accountability Audit of Natural Resource

自然资源资产离任审计是最近十年才发展起来的学科分支。本文探讨了自然资源资产离任审计模式,阐述了自然资源资产离任审计的主要内容,探索和建立了地方领导干部自然资源资产离任审计评价指标体系,并运用AHP层次分析和古林(Klee)法相结合的方法对领导干部自然资源资产离任审计指标权重进行系统赋权,实现对地方领导干部任期内自然资源环境责任的审计评价。在此基础上,提出审计过程中需要配套的保障措施。

Accountability audit is aresearch subject emerging only the last decade. This paper studies on ac-countability audit mode of natural resource; describes its main content; explores and builds the evaluation index system of local governor＇s accountability audit of natural resource from the operational point of view. By assigning right for evaluation index of local governor＇s accountability audit of natural resource with AHP and Klee method, t re-evaluates local governor＇s accountability audit of natural resource. On this basis, it puts forward the matc-hing safeguard mechanism.