The Accounting Method And Audit Key Research Of Land Resource Assets

In 2013,the Third Plenary Session of the 18th CPC Central Committee put forward the requirement of "exploring the preparation of Natural Resources Asset Balance Sheet s and auditing the departure of natural resources assets of leading cadres".This paper chooses to combine the accounting of land resource assets with the research of audit methods.In addition,this paper applies the accounting results of land resource assets and the evaluation results of land resource assets dominance from the perspective of landscape ecology to the determination of audit key land types.This paper constructs the accounting method system of physical quantity and value quantity of land resource assets,innovatively puts forward the accounting method of natural quality value of cultivated land resources,and constructs the evaluation system of land resource assets dominance based on land landscape pattern index from the perspective of landscape ecology.Combining the above two contents,the paper puts forward the method of determining the key land types of land resource assets audit.Taking M County as the research area,the physical quantity,the value of land resources assets and the natural quality value of cultivated land resources are calculated.Then we calculate the relevant land landscape pattern index to evaluate the superiority of the land resource assets in M County.Finally,the key land types in audit work of M county are determined.The results show that:(1)The physical quantity of land resource assets in M County is mainly concentrated in woodland,dry land and other garden plot.The economic value and social value of land resource assets are mainly concentrated in A Town and B Town,and the production and living functions of the county are concentrated in these two towns.The ecological value of land resources in M county mainly concentrated in woodland,garden plot,water area and water conservancy facilities.The natural quality value of cultivated land resources in D Town is the most outstanding.In addition,there are the most distributed paddy field resources with the best natural quality in D Town.(2)The concentration index of all the land types studied in D Town of M County is below 1.So the key development land types of land resource assets need to be defined.The comprehensive index of fragmentation of all land types in towns a and D is below 0.57,and the landscape fragmentation of land resource assets is relatively light.(3)In the audit of land resources assets in M County,the audit of agricultural land should be focused on as a whole,and the importance of woodland and cultivated land is high while grass fields low.The key land types of audit are determined as the cultivated land,woodland,grass fields and water area of A Town,the construction land,cultivated land and water area of B Town,the woodland of C Town,the woodland of D Town,the construction land and cultivated land of E Town,the garden plot and water area of F Township and the garden plot of G Township.