领导干部森林资源资产离任审计评价指标体系研究  

Evaluation Index System of Departure Audit of Leading Cadres on Forest Resources Assets

作　　者：洪宇[1] HONG Yu(Qingdao City University, Qingdao, Shandong 266100, China)

机构地区：[1]青岛理工大学琴岛学院,山东青岛266100

出　　处：《林业调查规划》2021年第6期98-105,113,共9页Forest Inventory and Planning

摘　　要：对国内外有关森林资源资产的审计文献进行总结,从森林资源资产入手,根据中国的实际,参考国际森林资源管理和审计研究,选择能够合理评估领导干部在职期间对森林资源资产管理和环境保护责任履行情况的评价指标。采用层次分析法进行一致性检验,确定评价指标体系的赋值权重,对森林资源资产经济性、社会性、环境效益、合规性四大基本指标下的20个具体指标和3个定性指标计算权重赋值,建立评分等级标准,以优秀、良好、基本称职和不称职4个等级对领导干部森林资源资产离任进行综合评价。This paper summarized the literature of forest resources assets audit at home and abroad to select evaluation indicators that could reasonably evaluate the performance of forest resource asset management and environmental protection responsibilities during the service period according to the actual situation of China and with reference to international forest resources management and audit research.The analytic hierarchy process was used to test the consistency,determine the assignment weight of the evaluation index system,calculate the weight of 20 specific indicators and 3 qualitative indicators belonging to the economic,social,environmental benefits and compliance indicators of forest resources assets,and establish a grading standard to comprehensively evaluate the forest resources assets audit of leading cadres in four grades of excellent,good,basically competent and incompetent.

关 键 词：领导干部 森林资源资产 离任审计 评价指标体系 一致性检验 

分 类 号：S757.2[农业科学—森林经理学] F316.23[农业科学—林学]