基于非可加测度与C积分的自然资源资产离任审计综合评价  

The Comprehensive Evaluation of the Natural Resources Accountability Audit of Outgoing Officials based on Non-additive Measure and Choquet Integral

作　　者：傅伟伟 俞雅乖[1] FU Wei-wei;YU Ya-guai(Ningbo University Business School,315211 ,Ningbo ,Zhejiang ,China)

机构地区：[1]宁波大学商学院

出　　处：《特区经济》2018年第12期120-123,共4页Special Zone Economy

摘　　要：自然资源资产离任审计是促使经济发展以尊重自然、保护自然、顺应自然为前提的重要制度创新,目前亟需规范完整的自然资源资产离任审计综合评价体系量化离任审计结果。本文基于PSR模型,根据压力、状态和响应三个方面构建领导干部自然资源资产离任审计评价指标体系,将指标间重要性关系与交互作用考虑其中,采用基于MCCPI和Choquet积分的非可加测度分析方法对离任审计评价指标进行综合评价。以A市为例,运用上述评价方法生成A市领导干部自然资源资产离任审计综合评价值。研究结果表明:A市领导干部自然资源资产保护利用改善能力逐年增强,与实际情况符合。The accountability audit of natural resource assets is an important institutional innovation that promotes economic development with the premise of respecting nature,protecting nature and adapting to nature.At present,it is urgent to quantify the results of off-office audit with standard and completed comprehensive evaluation system.Based on the PSR model,the evaluation indicator system of the natural resources accountability audit of outgoing officials is constructed by the three aspects of stress,status and response.And considering the importance and correlation between indicators,the non-additive measure based on MCCPI and Choquet integral is adopted.Taking City A as an example,the above evaluation method is used to generate a comprehensive evaluation value of theaccountability audit of the natural resource assets of the outgoing officials of the city.The research results show that the ability of natural resources asset protection and utilization improvement of leading cadres in city A is increasing year by year.which is consistent with the actual situation.

关 键 词：MCCPI 非可加测度分析方法 PSR模型 自然资源资产离任审计 综合评价 

分 类 号：F239.47[经济管理—会计学]