Research And Application Of Natural Resource Audit Indicators

As an important innovation in Chinese auditing system,leading cadres natural resources assets departure audit is of great significance for promoting the level of natural resource management and the awareness of ecological protection.It is not only an important part of the ecological civilization system,but also a crucial way to achieve sustainable development.Chinese leading cadre natural resource asset auditing is different from foreign resources and environmental auditing.The related research is still in the exploratory stage,and the theoretical system is not clear.There are also some problems with practical work,such as complex and scattered information on natural resource assets,difficult data acquisition,diverse standards,and different calibers.Therefore,it becomes a hotpot to build a set of scientific,operable,calculable and instructive audit evaluation index system.Based on relevant research results,domestic pilot experience,policies and regulations,we selected four types of resources,namely land,forest&grass,water,and minerals,to build a comprehensive evaluation index system for natural resource asset departure audits which consist of basic auditing indicators and special audit indicators.Furthermore,based on the national geographic census and monitoring results,we built a set of operable and calculable natural resource assets physical quantity audit index system,and we proposed an automatic classification method of landcover based on the result of geographic national conditions which is used to update the landcover data promptly.Finally,X county was used as a case.Analysis was done and constructive suggestions were put forward.The main research results of this paper are as follows:(1)A set of audit indicators for natural resources assets including four types of resources,namely land,forest,grass,water,and minerals is established.The system selects indicators based on the principles of directionality,scientificity,objectivity,operability,pertinence,and development,including basic audits and special audits.Audits are conducted from two perspectives,namely “things” and “people”.The performance of leading cadres in the management of natural resource assets provides a new way of thinking for the establishment of an audit indicator system for natural resource assets departure.(2)Based on the results of the geographical and national conditions monitoring,a set of operable and calculable physical resource asset audit index system is constructed using subjective and objective empowerment methods.The system includes land resources,forest and grass resources,water resources and mineral resources.And the results of geographical national conditions monitoring are "what-you-see-is-what-youget",and this advantage can solve the problems such as data fragmentation,inconsistent structure,and inaccurate data.(3)An automatic segmentation method for optimizing segmentation of landcover based on the results of geographic and national conditions monitoring is proposed.This method can optimize the image segmentation effect by using the existing vector results and improve the classification accuracy.It can effectively solve the problem of untimely data update.(4)The proposed physical quantity resource asset audit index system is used to audit X County.From the analysis of the status and changes of the four types of resources,land use transfer,and comprehensive conditions,it is found that the county's land resource situation is improved from 2015 to 2018,but the contradictions between construction land and other land use are prominent.The forest and grass resource became better for returning land for farming to forestry.There is a lack of mineral resources management and it leads to degradation of the ecological environment.The change of water resources is not obvious,and the overall situation of the physical quantity of natural resources is slightly improve,and corresponding suggestions are provided for the local natural resource management department.