Research On The Construction Of Evaluation Index System For Departure Audit Of Forest Resources Assets

Since the 18 th National Congress,China's ecological civilization construction has been strengthened and its measures have been enriched.The "Decision of the Central Committee of the Communist Party of China on Comprehensively Deepening the Reform of Some Major Issues" adopted by the Third Plenary Session of the 18 th CPC Central Committee for the first time proposed to conduct the departure audit of natural resources assets from the legal level.This is the major deployment of the "five in one" ecological civilization in the new era.As an important part of the ecosystem of mountain and forest lakes,forest resources are the foundation of the ecological lifeline and play an irreplaceable role in the survival and development of human beings.With the development of the economy,the contradiction between the national economic construction and the shortage of forest resources has intensified.There are still problems of lack of forests,greenness and ecological fragility in China.General Secretary Xi Jinping emphasized: "Leading cadres at all levels should take the lead in setting a good example,strengthen forest management and protection,and promote the continual achievement of land greening." The departure audit of forest resources assets is extremely urgent and important.How to effectively and rationally organize the departure audit of forest resource assets is crucial to enhance the leading cadres' awareness of managing and protecting forest resource asset and promote the sustainable development of forest resources.At present,the departure audit of forest resources assets is a unique form of auditing in China.The research on various aspects is still immature.In particular,the auditing evaluation index system for the departure audit of forest resources assets is not sound and unified,and needs to be improved.In view of this,this paper's topic "Research on the construction of evaluation index system for departure audit of forest resource assets-taking A city as an example" hopes to make a contribution to the effective development of departure audit of the forest resources assets.After introducing the relevant research background and research significance,this paper systematically sorts out the relevant literatures of forest resources audit at home and abroad,and establishes the theoretical basis of this paper.Through the comparison of the status quo of the environmental audit of Chinese and foreign governments and the departure audit of forest resources assets,the main problems of the departure audit of forest resources assets are put forward,especially the lack of a scientific,comprehensive and unified evaluation index system.Therefore,before constructing the evaluation index system,the five principles for selecting indicators are first determined.Subsequently,25 important element indicators were selected.The quantitative indicators include 21 important element indicators of forest resources assets investment and output value,management quality,cultivation,protection,and comprehensive benefits.The qualitative indicators include four important element indicators under the construction of forest resources assets legal and policy support system: the implementation effect of forestry management project,the implementation effect of forest management legal system,the human resources training policy mechanism,and personal integrity and self-discipline.Then,the Analytic Hierarchy Process is used to determine the weight of each index,design evaluation method,and then construct a scientific,comprehensive and reasonable evaluation index system for departure audit of forest resources assets.Finally,taking A city as an example,the evaluation index system constructed in this paper is applied to the case of the Mayor of A city.The evaluation results are consistent with the announcement of the audit results of A city,which verifies the feasibility and applicability of the evaluation index system constructed in this paper.