Research On The Performance Audit Evaluation Of Forest Resource Assets In Z City

The Forests,released oxygen that accounts for 30% of global oxygen renewal,absorbed about 1.5 billion tons of carbon dioxide annually,provided many wood and other resources for human use,and played an important role in soil and water conservation,windbreak and sand fixation.However,there are many problems in the use of forest resources,such as the deforestation of trees,inadequate fire and insect prevention,which lead to large-scale forest disaster,and so on,which affect the sustainable development of forest resources assets.This research has aroused great attention from the party and the government.The report of the 18 th National Congress of the Communist Party of China put forward the construction of ecological civilization.After the 18 th CPC National Congress,auditing institutions and academia began to study the performance audit of forest resources assets,but there is a lack of theoretical and practical experience on this topic at home and abroad.From the results of CNKI search,the relevant literature is very few.At present,the performance audit evaluation of forest resources assets in China has not formed a relatively systematic and scientific evaluation system.This study attempts to establish a scientific and reasonable performance audit evaluation system of forest resources assets,which will be conducive to the smooth implementation of this work.On the basis of fully collecting and studying the relevant documents at home and abroad,this study deeply discusses the relevant theories and evaluation methods of forest resources assets performance audit evaluation.Based on the theory of sustainable development,the theory of fiduciary economic responsibility,the theory of tragedy of common land and so on,the performance audit evaluation system of forest resources assets in accordance with the local reality is constructed.Specifically speaking,first of all,on the premise of drawing lessons from the relevant research results of academic community,the author studies and selects a representative set of forest resources performance evaluation indicators after communicating with the theoretical and practical community.Secondly,The DPSIR evaluation and analysis model,which is widely used in resource and environment evaluation,is used to design the performance audit evaluation system of forest resources assets.The system includes 24 evaluation indexes at five levels: driving layer,pressure layer,state layer,influence layer and response layer.Thirdly,the performance audit evaluation model of forest resources assets is established,and then the analytic hierarchy process(AHP)is used to determine the weight of each index.Meanwhile,a systematic,holistic and practical comprehensive evaluation system is constructed,through obtaining relevant index data from z city statistical bureau,forestry bureau,creation forest office and other departments,combined with the situation of forestry resources in z city,The opening comparative scoring method was used to analyze and evaluate the performance of forest resources management in the city.Finally,the applicability of the index system constructed in this study and the problems existing in the application of the evaluation method are analyzed and explained,and some suggestions for strengthening the utilization and protection of forest resources assets in z city are put forward,so as to provide a certain reference for the performance audit and evaluation of forest resources assets in our country.The innovation of this study is to use the DPSIR model developed by the European Environment Agency to fully listen to expert opinions,select representative indicators,and combine actual cases to construct an evaluation system that is convenient for auditors.