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

Posted on:2022-02-01Degree:MasterType:Thesis
Country:ChinaCandidate:C C YuanFull Text:PDF
GTID:2493306341971169Subject:Master of Auditing
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China attaches great importance to the development of the ecological environment,and constantly introduces policies and regulations to promote green and sustainable development,deepen reform,and safeguard the environment on which human beings live.The state attaches great importance to natural resource assets,which reflects the concept of harmonious development between man and nature.Forest resource assets,as an important part of natural resource assets,play an irreplaceable role in the development of natural environment and is an important guarantee for the construction of harmonious ecology.However,since the reform and opening up,along with the improvement of people’s material level and the rapid development of social economy,the ecological environment has also been deteriorating day by day.Due to the excessive exploitation of forest resource assets and other reasons,resource shortage and other problems have been caused.The living contradiction between human and nature has also gradually worsened,posing a challenge to the sustainable development of China.State leaders attach great importance to the situation of natural resources assets and have introduced a series of measures to ensure the sound development of natural resources assets.Leading cadres at all levels actively respond to national policies and accelerate the implementation of the audit of outgoing leading cadres’ natural resources and assets.Therefore,it is particularly important to have a comprehensive and scientific evaluation index system for the audit of the outgoing leading cadres’ forest resource assets.Scientific construction of outgoing audit evaluation index system is conducive to promoting the environmental awareness of leading cadres,highlighting the social responsibility and economic responsibility of leading cadres,and thus promoting the sustainable development of forest resources.At present,the evaluation index construction of leading cadres’ audit of forest resource assets leaving office is not very mature in China,and the relevant theoretical research is still relatively few,and there is still a lot of research space for the evaluation index system.With the title of "Research on Construction of Outgoing Audit Evaluation Index System of Forest Resource Assets--Taking L City’s Mayor’s Outgoing Audit as an Example",this paper constructs an evaluation index system,hoping to make a modest contribution to the development of forest resource assets.Firstly,the background,current status,theoretical and practical significance of the subject were briefly described,and then the status quo of forest resource protection research at home and abroad was discussed.On the basis of previous theoretical research,an in-depth investigation was carried out on the status quo of domestic forest landscape resource protection and the situation of assets leaving,and the existing audit problems and root causes of influence were excavated.Then,using qualitative analysis and quantitative analysis methods,focusing on the selection of key indicators from two levels,the evaluation model was constructed to expand the selection of more than 20 influencing factors included in the selected indicators,carry out weight allocation and weighted score,and finally establish a new audit evaluation system for outgoing forest resource assets.Then on this basis,the case study of L City is carried out,and the index is applied in the measurement and evaluation of the outgoing audit of the city’s forest resources assets.The final results show that the inspection results are consistent with the audit data published by L City,which indicates that the evaluation system has excellent feasibility and guidance.
Keywords/Search Tags:Forest resource assets, Outgoing audit, evaluation index system
PDF Full Text Request
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