基于DPSIRM模型的水资源资产离任审计评价指标体系构建研究——以C市为例  

Research on the Construction of Evaluation Index System for Departure Audit of Water Resources Assets Based on DPSIRM Model:A Case Study of C City

作　　者：徐绍钦 阳恒佳 覃霜 XU Shaoqin;YANG Hengjia;QIN Shuang(School of Economics,Yunnan University,Kunming 650000,China;School of Business Administration and Tourism Management,Yunnan University,Kunming 650000,China)

机构地区：[1]云南大学经济学院,昆明650000 [2]云南大学工商管理与旅游管理学院,昆明650000

出　　处：《高科技与产业化》2024年第10期55-60,共6页High-Technology & Commercialization

摘　　要：随着自然资源资产离任审计的不断深入,构建相关指标体系以评价干部履职情况成为当下热点;然而,水资源作为自然资源的重要组成部分,在实践以及学术领域的关注度不足,现有评价指标体系的构建仍以自然资源整体为主,对水资源资产离任审计而言针对性不足,同时也忽视了自然资源资产管理中人的主观能动性以及当地的实际情况,影响了评价方法的科学性与操作性,降低了评价效果。因此,本文选取更为科学全面的DPSIRM模型,结合水资源资产离任审计内容、相关文献以及当地实际,构建了包含驱动力、压力、状态、影响、响应与管理六个层面24个操作指标的评价体系,并利用AHP法确定各指标权重后运用到C市水资源资产离任审计工作之中,较为客观地评价了领导干部任职期间履职情况,本文构建的评分系统体现了一定程度的科学严谨性、相关性和适用性。With the continuous deepening of the audit of natural resource assets leaving office,the construction of relevant indicator systems to evaluate the performance of cadres has become a hot topic at present;However,as an important component of natural resources,water resources have received insufficient attention in both practical and academic fields.The existing evaluation index system still focuses on the overall natural resources,which is not targeted enough for the audit of water resource assets.At the same time,it also ignores the subjective initiative of people in natural resource asset management and the local actual situation,which affects the scientificity and operability of evaluation methods and reduces the evaluation effect.Therefore,this article selects a more scientific and comprehensive DPSIRM model,combined with the content of water resource asset departure audits,relevant literature,and local realities,to construct an evaluation system consisting of 24 operational indicators at six levels:driving force,pressure,status,impact,response,and management.The AHP method is used to determine the weight of each indicator and apply it to the departure audit work of water resource assets in C city,objectively evaluating the performance of leaders during their tenure.The scoring system constructed in this article reflects a certain degree of scientific rigor,relevance,and applicability.

关 键 词：水资源资产 离任审计 评价指标体系构建 

分 类 号：TV213.4[水利工程—水文学及水资源] F239.47[经济管理—会计学]