Research On Performance Audit Of Forest Ecological Benefit Compensation

Ecological compensation has been widely used in the protection of key resource areas in our country.Protecting the ecological environment and natural resources through government compensation is an important policy measure.Among them,the ecological compensation in the field of forest resources is the widest and the longest in the country.The issue of forest resource ecosystem has always been the focus of our country’s policies and research.my country has implemented key forestry construction projects for more than 20 years.How to realize that environmental investment is not an invalid investment,reflects the sustainability of environmental investment,reflects the efficiency of capital use,and how to realize ecological compensation,especially the transformation of Forest Ecological Benefit Compensation(hereafter referred to as FEBC)investment to a benefit-based model requires an effective external supervision mechanism to give full play to its ecology Synergies with sustainable economic development.Therefore,how to play the supervisory and management functions of audit and apply audit to the implementation effect of FEBC policy has important theoretical and practical research significance.However,at this stage,there are problems in the use of key audit funds in the audit work of FEBC in my country.There is a lack of comprehensive review of the ecological and social benefits of compensation policies from the perspective of forest ecological quality.Firstly,the author summarized the 30-year policy development process and policy related content of my country’s ecological compensation and FEBC,and then summarized the audit work carried out by my country’s FEBC from 2007 to 2020 in terms of audit objectives.,Review content,etc.After summarizing,it is found that my country’s forest ecological resource compensation policy is currently in the priority stage of ecological restoration,and it is recommended that ecology and economy and society develop together.Secondly,on the basis of the current audit status,combined with the implementation of FEBC policy,based on externality theory,public fiduciary responsibility theory and principal-agent theory,a sound performance audit idea is proposed.FEBC,that is,the performance audit of FEBC should take the ecological benefit of the compensation project as the main audit objective,and take the ecological benefit,economic benefit and social benefit of the audit evaluation of the compensation project as the main audit object.The content of the audit,combined with the "three-life" win-win theory to construct a performance audit index system for ecological benefits,economic benefits and social benefits,constitutes the FEBC performance audit framework of this study.Thirdly,take the implementation of FEBC in Y reserve as an example for analysis.The case analysis results show that the implementation effect of FEBC in Y reserve is not good.The input of the FEBC project in Y reserve has not yet obtained the output corresponding to the input,showing diminishing returns to scale in the three aspects of ecology,economy and society.In summary,the following conclusions are drawn:(1)The input-output effect is not good.From 2014 to 2018,the FEBC policy capital investment and patrol manpower investment in the protected area did not have a good effect on the protection of local forest resources and the ecological environment.(2)The benefit performance under the effect of the policy is quite different.One is that under the effect of the FEBC policy,the results of the three aspects of ecology,economy,and society are quite different;the other is that under the same policy,in terms of ecological,economic and social performance,the northern and southern parts of the reserve exist Big difference.Finally,from the perspective of adapting measures to local conditions,suggestions for improvement in the three aspects of economic benefits,ecological benefits and social benefits of the protected area will be made.At the same time,suggestions on improving the performance audit of FEBC are put forward from three aspects: strengthening legislation,improving performance audit indicators and audit data information,and expanding the construction of auditors.