石油资源型城市领导干部自然资源资产离任审计评价体系设计  

Design of Audit Evaluation System for Natural Resource Assets of Outgoing Leading Cadres in Petroleum Resource-Based Cities

作　　者：李秀丽[1] 孙慧昕 LI Xiu-li;SUN Hui-xin(School of Economics and Management,Heilongjiang Bayi Agricultural University,Daqing 163000,China)

机构地区：[1]黑龙江八一农垦大学经济管理学院,黑龙江大庆163000

出　　处：《中小企业管理与科技》2021年第26期128-130,共3页Management & Technology of SME

基　　金：2019年黑龙江省高等教育教学改革一般研究项目“MPACC论文质量影响因素及提升策略研究”(项目编号:SJGY20190463)阶段性成果。

摘　　要：为解决石油资源型城市的领导干部自然资源资产离任审计问题,采用层次分析法和模糊综合评价法构建了一套离任审计评价指标体系,以助力石油资源型城市离任审计工作的顺利开展。通过应用,表明该指标体系具有客观性和有效性,构建这一评价指标体系有利于全面评价相关的自然资源资产管理工作,加强对领导干部任期内生态环境情况的监督监管。In order to solve the audit problem of outgoing leading cadres'natural resource assets in petroleum resource-based cities,the analytic hierarchy process and fuzzy comprehensive evaluation method are used to construct a set of outgoing audit evaluation index system,so as to facilitate the smooth implementation of outgoing audit work in petroleum resource-based cities.The application shows that the index system has objectivity and validity,and the construction of the index system is conducive to the comprehensive evaluation of the related natural resource assets management.It can also strengthen the supervision and management of the ecological environment in the term of office of leading cadres.

关 键 词：石油资源型城市 自然资源资产 离任审计 模糊综合评价法 

分 类 号：F239.47[经济管理—会计学]