Research On Management Audit Of State-Owned Forestry Resources

With the continuous establishment of state-owned forest resources management system,the society will be more focus on legal compliance,rationality of state-owned forest resources assets development and use of the research on forestry resources management audit involves less.Therefore,the forest resources management audit is not only a new audit work still,a wide range,involving the vital interests of the masses,to ensure human breeding work.but with the worsening of environment,climate change and other issues,especially the forestry system reform,promote the full coverage of the audit,protection of forestry resources is imperative,forestry resources audit is given the new connotation of the times.Compared with western developed countries,the management audit of state-owned forestry resources in our country started late.First we need to know,in the management of the audit work of our country gradually carry out state-owned forestry resources,the need to consider the current situation of forestry resources in China,according to local conditions,according to the objective law,the economic benefit,ecological benefit and social benefit are unified,constantly absorbing foreign natural resources assets audit work carried out successful experience,combined with the Chinese the actual situation.The forestry resources audit related reference data is less,so this paper mainly through the A forest case related to the concept of forestry resource management audit and general problems of forestry resources audit practice is ahead of theory,the practical problems and learn from foreign advanced experience,put forward their own proposals for management audit to improve China's forestry resources.According to the foreign advanced experiences embodied in to ensure the independence of audit,improve the relevant legal norms and auditing standards,auditing procedures,and actively participate in the internal supervision,combined with the use of multiple auditing techniques,and the use of audit results to enhance transparency.In the view of China's current audit,can make improvements include improving the legal system and auditing system,establish and perfect the audit supervision system,strengthen the communication between departments and the establishment of the corresponding joint meeting of the audit system.The concrete can be implemented to construct multiple audit personnel structure,a variety of audit methods and use,pay attention to the audit process,preparing the balance sheet of natural resources,the importance of internal audit,the implementation of the outgoing audit of leading cadres of the natural resources,the establishment of lifelong accountability system,strengthen the audit results of the use of.