Research On The Audit Evaluation Index System Of Natural Resource Assets

The outgoing audit of natural resources assets requires an evaluation of the performance of the leading cadres' responsibilities related to natural resources management during their entire tenure.This move links the audit results to the quality of natural resources,which is conducive to changing the long-term GDP-based performance evaluation model and promoting the economy coordinated development with the environment.Because the short period of time for natural resource asset auditing,the audit methods and audit evaluation are still in the exploratory stage.How to set up its audit content and build a scientific and reasonable audit evaluation index system is very important to the establishment of a sound ecological civilization system.This article first explains the concepts of natural resource asset audit,and explains its relationship with natural resource balance sheet audit,and discusses the theoretical basis,and then introduces the relationship between sustainable development theory and natural resource accounting and the viewpoints of strong sustainability and weak sustainability,taking sustainable development as the core theory of this article.Secondly,Secondly,the audit evaluation content of this article is set into four dimensions: policy formulation and implementation,resources and benefits,development,utilization and protection management,and fund management,and introduces the key points in the construction of the audit and evaluation index system for the seven natural resources of land,minerals,forests,grasslands,wetlands,water and oceans in the above four aspects.Then,this paper takes forest resource assets as the key research object,selects a number of evaluation indicators rich in forest resource characteristics,uses the entropy weight method to determine the index weight,and take the forest resource assets of City A from 2016 to 2018 as an example,it is calculated that the total audit evaluation score in three years has risen first and then decreased,indicating that the overall level of forest resource assets in City A has shown a certain fluctuating development,which proves practicability of the forest resource assets audit evaluation index system.Finally,it summarizes the research results and research deficiencies of this article,and provides some suggestions that can promote the research work of natural resource asset audit in the aspects of index selection and basic data.