Research On The Establishment Of Evaluation Index System Of Forest Resource Asset Exit Audit

With the rapid development of China's economy,the ecological environment has been seriously damaged,it is urgent to deal with the environmental problems.In the third plenary session of the 18th CPC central committee,?The decision of the CPC central committee on several major issues concerning comprehensively deepening reform?put forword to explore and develop the balance sheet of natural resources,carry out audit on the departure of natural resources assets from leading cadres and establish a lifelong system of responsibility for ecological environmental damage.As a kind of natural resources,how to carry out the audit work smoothly and solve the difficult problems in the audit process has become a challenge from the pilot area to the widespread popularization.Forest resources assets departure audit is not only related to the responsibilities of local leading cadres efficiency and effectiveness,also involved in regional economic development and ecological maintenance,management achievements and the interests of the people's livelihood,contemporary resource consumption and the next generation of contradiction of resource supply,etc.The purpose of this study is to establish the exit audit system of forest resource assets,evaluate and supervise the utilization of natural resource assets of leading cadres.First of all,through reading the literature,it have deeper understanding of forest resources assets audit theoretical foundation and related concepts,and expounds the problems existing in the current departure audit pilot work,it laid the theoretical foundation for the audit work.Secondly,by using questionnaire survey,from the qualitative and quantitative aspects,it choose the policy formulation and implementation of forest resources,forest resource management and using the related performance situation and forest resources asset management,supervision and responsibility,including 16 concrete indicators.By using questionnaire survey and analytic hierarchy process(AHP)to determine the specific indicators weight,then using linear weighted comprehensive model to evaluate the comprehensive evaluation,establish the evaluation index system of the exit audit of forest resource assets.In 2005,The general office of the CPC central committee and the general office of the state council issued?Pilot scheme for the outgoing audit of natural resources assets of leading cadres?,it conduct the audit trial in Loudi,Hunan province.So,This paper take Loudi city of Hunan province as the case,conduct an audit on the protection and utilization of forest resources assets under the mayor of Loudi.Aim at the difficulties of current audit work,make recommendations from five aspects:promote the audit trial,establish the forest resources information management system,compile of forest resources balance sheet,application of audit results and audit team construction.It shows that the design of the forest resources assets audit evaluation system is practical,and during his tenure as mayor of Loudi,he fulfilled the responsibility of forest resource asset management.From the combination of theory and practice,studies the exit audit of forest resources assets,and hopes to provide some references for the future audit work.