Construction and Application of the Evaluation System of Natural Resources Asset Accountability Audit of Officials: A Case Study of Jiangxi, China

Abstract

At the Third Plenary Session of the 18th Central Committee of the Communist Party of China, the Central Committee first proposed the establishment of the Natural Resources Asset Accountability Audit of Officials, which not only marked a new stage in China’s ecological construction, but also triggered many scholars’ discussion on the accountability audit evaluation indicator system of natural resources assets. In this paper, the combination of entropy weight method and TOPSIS method is introduced into the natural resource asset accountability audit evaluation system for the first time, and a system based on energy subsystem, economy subsystem and environment subsystem is constructed. The system is used to evaluate the performance of leading officials of Jiangxi Province, one of the first batch of national pilot zones for ecological conservation in China, in the responsibility of natural resource asset management from 2015 to 2019. The evaluation result indicates that the overall situation of natural resource assets in Jiangxi Province shows a steady upward trend, and the overall performance should be affirmed. The practical application of this evaluation system in the national pilot zone for ecological conservation will enlighten other provinces in China to improve the leading officials’ accountability audit of natural resource assets.