摘要
水资源责任审计是自然资源资产离任审计的关键步骤,其评价指标体系的构建是重点。在初步选取水资源责任审计评价指标选取基础上,进一步运用层次分析法进行指标遴选与确定,最终构建水资源责任审计评价指标体系。结合案例城市进行水资源责任审计的具体评价,研究发现:案例城市的水资源行政监管能力处于优秀水平,在水资源存量保护上取得了领先性成就;并提出了建立完善的水资源资产信息系统、细分水资源责任、将水资源责任审计结果与领导干部问责制相统一的对策建议。
Responsibility audit of water resources is the key step in the natural resource assets audit, and its key point is the construction of evaluation index system. This paper has constructed evaluation index system of accountability auditing in water resources, based on selecting indicators by analytic hierarchy process （AHP）. Finally, countermeasures are processed in order to optimizing water management, after the application in accountability au- diting in a specific city. The study found that the city＇s water resources administrative supervision ability is in excellent level and has leading achievements in the protection of water resources. At last, the paper puts forward that the city should establish a sound information system of water resources assets and subdivision responsibility of water resources as well as unified the responsibility audit results of water resources and the accountability of leading cadres.
出处
《科技与管理》
2016年第5期12-16,共5页
Science-Technology and Management
基金
宁波大学研究生科研创新基金资助(G16029)
关键词
水资源
责任审计
评价指标体系
层次分析法
water resource
accountability auditing
evaluation index system
analytic hierarchy process
