The Study, Based On The Concept Of Sustainable Development Of Coal Resources Under Management Audit Evaluation Index System

With the development of China's economy, energy shortage problem is becoming increasingly apparent, and become more and more severe. The coal resources, which is China's main energy source, is the cornerstone of China's energy security. Conservation of coal resources is significant for the sustainable economic and social development of China.China has a large population but has relatively inadequate energy resources. The recoverable coal reserves per person in China is only 58.6% that of the world. The coal consumption for each GDP unit in China is much higher than the average level of the world, due to China's extensive economic growth pattern, slow progress in economic restructuring, and high-speed development of high-coal-consumption industries. At the same time, some coal mining enterprises, especially small and medium ones, has low coal recovery rate, wasting much coal resources. The current coal resource regulatory authorities have either disperse or overlapping management, and there further exists local protection and the like phenomena, which seriously exacerbates the pollution to environment in the process of coal mining and utilization.Thus, failure to take effective measures will cause great trouble to China's coal supply capacity, and even security crisis concerning coal supply. Auditing of coal resources and should therefore be given attention, and the supervision role of audit should be fulfilled. However, how to carry out the audit of coal resources? This issue is essential in the current coal resources audit work, and is also a development direction of later coal resources audit work. Currently there is not much research about this topic nor relevant literature concerning coal resources auditing.Based on the concept of sustainable development and relevant theoretical studies home and abroad and the current situation of coal resources exploitation, this paper presents the research idea that coal resources fiduciary responsibility is the starting point of coal resources auditing.By studying the fiduciary duties of coal resources, research into and analysis of relevant responsibility main body is conducted. The author further studies the auditing objective that should be fixed in the coal resources auditing process, designs a practicable evaluation indexes for coal resources auditing, and explicates the classification of indexes, and their designing rules. By building the audit evaluation indexes, the paper makes comprehensive judgment about the administration sections who are in charge of the exploitation of coal resources, and in this way, the management level of related sections can be improved. From a micro level, we can make comprehensive judgment about the exploitation and utilization of coal resources sections, by this means, the efficiency promotion, conservation of coal resources, and reduction of pollution can be achieved. To conclude, via coal resources auditing, coal resources conservation, protection of the environment, and sustainable economic and social development can be better achieved.Finally, the paper gives some suggestions on how to strengthen and promote the auditing of coal resources, with the hope that this research can provide some help for its development.