领导干部土地资源离任审计体系评价

Evaluation of Land Resources Audit System of Outgoing Officials

基于土地资源资产离任审计目标、内容及研究现状,运用层次分析法、专家调查法和测量比较法相结合,构建了地理国情监测成果服务领导干部土地资源资产离任审计评价指标体系,运用该指标体系对A县领导干部土地资源资产离任审计进行了应用验证,结果表明该评价体系可以很好的服务于领导干部土地资源资产离任审计工作,为审计部门提供辅助决策支持。

Under the background of ecological civilization system construction,land resources audit of outgoing officials has entered a comprehensive auditing stage from the pilot stage.At present,a complete set of auditing indicators,auditing standards and evaluation system for land resources audit of outgoing officials has not yet been formed in the practical work.As the most concerned content of government departments,land resource is also one of the key contents of outgoing audit.In this paper,based on the objectives,contents and research status of land resources audit of outgoing officials,we used analytic hierarchy process(AHP),expert investigation and measurement comparison to construct an evaluation index system for land resources audit of outgoing officials based on geographical conditions monitoring.This system includes one target layer,four subgoal layer and twenty three Index levels.Finally,we applied this system into validating land resources audit of outgoing officials in a county.Practical results show that the evaluation index system can serve the work of land resources audit of outgoing officials well,and provide assistant decision support for audit department.