Research on the Outgoing Audit and Evaluation of Water Resource Assets of Leadership Cadres in City Y

Abstract

The outgoing audit of water resource assets of leading cadres is key to promoting the management of water resource assets and investigating the responsibility for water environment damage. This paper is based on the United Nations’ Sustainable Development Goals related to water resource management and natural asset green accounting. It constructs an evaluation index system for the outgoing audit and evaluation of water resource assets from four dimensions: resource, environment, society, and economy. The paper combines the Analytic Hierarchy Process (AHP) and the initial comparison scoring method to comprehensively assess the water resource management performance of the former mayor of City Y in the Yellow River Basin during 2018–2020. The Barrier Degree Model is also utilized to identify the main influencing factors. The results indicate the following: (1) the constructed index system covers critical aspects of the outgoing audit and can comprehensively reflect the leadership cadres’ responsibilities in water resource management. (2) The comprehensive evaluation score of the former mayor of City Y during 2018–2020 is 85.66, falling within the “relatively good” range but not reaching the “excellent” standard. This suggests that, although progress has been made in water resource asset management, some issues remain. (3) At the index level, the top three factors influencing the comprehensive evaluation of the former mayor’s water resource management performance in City Y are the proportion of ammonia nitrogen emissions (9.86%), per capita water resource (9.38%), and Chemical Oxygen Demand (COD) emissions (8.93%). At the criterion level, the environmental dimension has the most significant impact on the overall evaluation results, accounting for 42.43%. The practical application of the evaluation index system in City Y can serve as a reference for improving the regulatory framework for leadership cadres’ water resource assets in other regions and provide valuable insights for international exchange in water resource management practices.