Study On The Evaluation System Of The Natural Resource Assets Audit Based On XX County Of Yunnan

After the third Plenary Session of the 18th CPC Central Committee,the reform of ecological civilization on audit put forward new requirements:try to explore the leading cadres leaving natural resource assets audit,the audit organizations around the audit actively carry out pilot work.In order to test the related research results of validity and feasibility,but also for the pilot work to provide more reference,this study establishes a comprehensive evaluation audit system based on fuzzy comprehensive evaluation method as the core,try to carry out the natural resource assets outgoing audit work from the three aspects of policy and capital,resource assets and major influence matters.Based on the analysis of the domestic and foreign research results,make a preliminary judgment on the concept,although the official name for the audit,but also a clear future planning related work will carry out regular audit,a comprehensive analysis is that:from the "Outgoing",focusing on the audit of natural resource assets is not a new attempt.The study starting from the current audit angle,construct a reasonable audit evaluation system;at the same time XX county was selected as the practice object,the evaluation system framework,uphold the principle of local conditions,combined with the relevant provisions of the state,to select evaluation indexes;finally according to the actual situation of XX County for evaluation content,providing reasonable weight,using fuzzy evaluation method to carry out the audit evaluation,and draw the conclusion of the audit,once again proved the audit evaluation system for XX county natural resources assets audit.The natural resource assets audit practice in XX County,as demonstrated in the current balance sheet of natural resources has not yet been established,can still rely on the audit areas of existing statistical data,text data or audit investigation and other methods to obtain audit information processing related to effectively carry out the audit work standard,the audit conclusion proved effective;the constructed by fuzzy comprehensive evaluation method of the three trial comprehensive audit system.On the one hand,based on the audit results confirmed the XX County of Yunnan province in 12th Five-Year "good during the development and utilization of natural resources assets management status;on the other hand,is found in the research process problems and difficulties,also suggested:the establishment of national resource assets change index database;the early establishment of natural resource balance sheet;strengthen the construction of grass-roots audit team;strengthen the use of audit results;timely to the large and medium-sized state-owned enterprises responsible for the audit.