Research On The Performance Audit Evaluation Of Land Assets

The performance audit evaluation of land resource assets refers to the audit task of the audit personnel to realize the land resource assets within a certain period,obtain the information of land resources from different angles and ways,use certain audit methods and procedures,and according to certain criteria,to evaluate the economy,efficiency and effectiveness of land resource assets.In order to realize the harmonization of land resources and surrounding environment,economy and social benefit,promote the sustainable development of resource environment.The method and mode of resource asset performance audit are different from traditional auditing to some extent.The performance audit of resource asset is realized by constructing evaluation system.It generally includes: evaluating whether the relevant resource environment has been improved,evaluating the public’s response to the government’s environmental protection management,and evaluating the economic benefits of environmental management.Human production and life and industrial progress can not be separated from land resources.Since the reform and opening up,China,as a developing country,has experienced many problems in the use of land resources in pursuit of the maximization of economic benefits under its extensive economic development.Such as some land resources and their environment are seriously polluted,some land resources low efficiency and so on,leading to the unsustainable social and economic development of our country,these have become a hot topic of concern.At present,the domestic land resources asset performance audit has not formed a relatively perfect evaluation system.To carry out the performance audit of land resources assets and construct a scientific and reasonable performance evaluation system of land resources assets is of great significance to strengthen the management and protection of land resources environment,improve the efficiency of resource utilization and promote the sustainable development of our country’s society and economy.Firstly,based on the collection and study of relevant literature at home and abroad,this paper discusses the present situation and evaluation methods of land resource asset performance audit.Secondly,choose the comprehensive evaluation index model,based on the DPSIR conceptual framework,the land asset performance audit and evaluation system is constructed from the driving,pressure,state,impact and response layers.Then,the index data are obtained and standardized from the statistical yearbooks of Henan Province for 2010-2016,the National Statistics Bureau and the Henan Land and Resources Office,by using analytic hierarchy process to determine the index weight,the comprehensive evaluation index of each evaluation index in the evaluation system is obtained,and the performance of land resources utilization in Henan province is analyzed and evaluated.Finally,some suggestions are put forward to strengthen the protection of land resource asset utilization in Henan province.