Evaluation of marine resources environmental responsibility audit based on PSR framework

Based on the PSR model and audit object theory, an index system for the departure audit of marine resource assets of leading cadres was constructed. To test the applicability of the above theoretical framework and index system, the practice of N city was further selected as a case object. The construction and application of the audit evaluation index system found that: (1) the state of marine resources and environment in N city shows a positive trend in general, and the awareness of marine resources assets management and marine ecological environmental protection of leading cadres is strong. (2) The better reflect the pressure, state, and response status of marine resources and the environment in N city dynamically, as well as the changing trend of time series. (3) The construction of the index system should also be further optimized in terms of qualitative evaluation content and performance evaluation of leading cadres. Finally, from the construction and evaluation of the indicator system, it is proposed to expand the construction form of the indicator system and explore the performance evaluation mechanism of marine resources and environment. It can promote the combination of the evaluation indicator system of marine resources and environment status with the performance evaluation of leadership cadres, and accelerate the improvement of the audit evaluation of the departure of marine resources assets.