| China's economy has developed rapidly since Economic Reform and open up,but it has also caused environmental damage to a certain extent.Resource and environmental auditing has emerged as an important measure for environmental protection.In recent years,relevant rules and legislations issued at the national and local levels have also reflected the increasing emphasis on environmental protection.It is found that both the document of “Decision on Implementing the Scientific Outlook on Development and Strengthening Environmental Protection” promulgated by the State Council in December 2005 and the ecological environment concept of “Lucid waters and lush mountains are invaluable assets” proposed by the General Secretary Xi Jinping show the determination of the Chinese government on environment protection as well as resource conservation.The Third Plenary Session of the 18 th CPC Central Committee proposed to conduct the audit of the departure of natural resources assets,and regard the responsibility of ecological protection as an important criterion for evaluating the leading cadres.As it is known,the forest resources are important parts of China's natural resources.Nevertheless,few studies focus on forest resources.As the statistics of the sixth and eighth forest resources survey shown,China is not rich in forest resources with an unbalanced development in different regions where the forest resources need to be protected.Auditing can be used as a mechanism to protect forest resources.However,there are few special studies on forest resource auditing.Further more,limited experience can be extended to practice.Accordingly,based on the relevant literature review,this thesis will firstly study on the environment audit and natural resource asset departure audit.Secondly,the property rights theory and principal-agent theory will be adapt as the theoretical framework to analyze the structural characteristics of forest resources property rights,and to classify and interpret the types of forest resources property rights,refining the relationship between forest resources and principal-agent relationships.Thirdly,based on the study of the characteristics of forest resources property rights,this thesis will analyze the motivation requirements and environmental audit factors generated by the resource audit closely linking auditing elements to forests.Finally,the forest audit research of a certain county is selected in order to provide some targeted recommendations for the development of forest resources audit by analyzing and comparing the audit elements of the forest resource audit in actual development and the audit elements in the audit framework constructed.Different types of natural resources have different characteristics,and the audit research on different types of resources is feasible and has certain theoretical value.However,China's audit research on different types of resource is insufficient with an imperfect research system,and the research process is always of simpleness.Therefore,this thesis selects forest resources as the research object and conducts research on the development of forest resources audit.From the perspective of research,most of the auditing principal-agent theory is used as the motivation theory of auditing.It is found that the separation of property rights arisen the agency relationship in forest resources.As a result,this thesis takes the property rights theory as the core theoretical basis to analyze the structural characteristics of forest resources property rights based on the theory of property rights and combing with China's “Property Law”,“Forest Law' and other relevant legal provisions.It is hoped that the findings of this research can redefine the forest resources audit elements and rebuild the analytical framework of forest resources audit. |
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