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

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  • Huanhuan Xiong

    (Research Center of the Central China Economic Development, Nanchang University, Nanchang 330031, China
    School of Economics and Management, Nanchang University, Nanchang 330031, China)

  • Yi Li

    (School of Economics and Management, Nanchang University, Nanchang 330031, China)

  • Jialin He

    (School of Economics and Management, Nanchang University, Nanchang 330031, 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.

Suggested Citation

  • Huanhuan Xiong & Yi Li & Jialin He, 2022. "Construction and Application of the Evaluation System of Natural Resources Asset Accountability Audit of Officials: A Case Study of Jiangxi, China," Sustainability, MDPI, vol. 14(1), pages 1-20, January.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:1:p:528-:d:717473
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    References listed on IDEAS

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    Cited by:

    1. Xihui Chen & Juan Ou & Xuemei Tang & Qinghe Yang, 2023. "The Impact of Officials’ Off-Office Accountability Audit of Natural Resource Assets on Firms’ Green Innovation Strategies: A Quasi-Natural Experiment in China," Sustainability, MDPI, vol. 15(3), pages 1-36, February.
    2. Ju Chen & Guiliang Tian & Jiawen Li & Huijun Xu, 2023. "Research on the Outgoing Audit and Evaluation of Water Resource Assets of Leadership Cadres in City Y," Sustainability, MDPI, vol. 15(16), pages 1-18, August.
    3. Wei Zhao & Xing Wang & Mingzheng Chen & Xuejun Liu & Lai Zhao & Xinlan Zhang, 2022. "Forest Resource Assets Departure Audit Considering Ecological Sustainable Development: A Case Study," Land, MDPI, vol. 11(12), pages 1-16, November.
    4. Yuefei Su & Shuai Zhong & Li An & Lei Shen & Ding Li, 2023. "An Information System for Comprehensive Evaluation of Natural Resources and Ecosystem Services Value: Design and Case Application," Sustainability, MDPI, vol. 15(6), pages 1-16, March.
    5. Huanhuan Xiong & Xuejing Wang & Xinrui Hu, 2023. "Research on the Duality of China’s Marine Fishery Carbon Emissions and Its Coordination with Economic Development," IJERPH, MDPI, vol. 20(2), pages 1-17, January.
    6. Xiaoyu Li & Jiawei Tang & Chao Feng & Yexiao Chen, 2023. "Can Government Environmental Auditing Help to Improve Environmental Quality? Evidence from China," IJERPH, MDPI, vol. 20(4), pages 1-21, February.

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