Research On The Evaluation Index System Of Natural Resource Assets Audit

Even if there are enormous kinds of species and natural resources in our country and the available resources are abundant,average resource per capita is small due to excessive population.What's more,because of too much emphasis on GDP examination in recent years,many leading cadres in different parties and governments,for the development of the economy,improve the level of local residents' per capita income at the expense of local natural resources.At the same time,they ignored the maintenance and didn't leave enough recovery period for them.Nowadays,with rapid economic development,on the the basis of continuously consuming more and more natural resources,the unreasonable development and utlization of natural resources causes the scare of available natural resources is reducing.At present,our country has been fully aware of the importance of protecting natural resources assets,and introduced the related policies,laws,and regulations.Our government's auditing department has carry out the audit work on natural resource assets in several provinces and cities.However,the audition proves difficult,because it is new and abstract without inherent mode for reference and,at the same time,both the balance sheet of the natural resources and the evaluation index system of natural resource assets audit have not established with the lack of effective supervision and management.Therefore,the establishment of the evaluation index system of natural resources assets audit is particularly urgent.Referring to the domestic and foreign related research literature,first,defined the definition of natural resources assets.Then,summarized audit on natural resources assets,and illustrated the construction of natural resource assets audit evaluation index construction principle.Third,it created the evaluation index system of natural resources assets audit by using the PSR model.It also used the methods of normative analysis and case study,with consideration of the foundational theories of sustainable development,entrusted economic responsibility,the externality of economic and environmental economics.Further,it illustrated six types of natural resources assets audit evaluation index system,including the forest resources,water resources,land resources,mineral resources,the grassland resources,marine resources respectively from the "pressure-state-response" three angles respectively from the "pressure-state-response" three angles.Finally,taking ‘A' city as an example,after introducing the basic situation of forest resources assets,the principle of analytic hierarchy process(ahp)and fuzzy comprehensive evaluation method,it tested ‘A' city's forest resources assets audit steps,and worked out that the status of the forest resources assets is in a very good condition.