Audit Evaluation Of Of Forest Resources In Southern Collective Forest Area

In the 20th century,with development of modern science and technology and improvement quality of life,people have more ability in the creation of material wealth and progress of human civilization can be quicker.However,In terms of previously development model,the increase of the national economy take the price of huge consumption of resources.The contradiction between requirements of human development and natural ecological environment has arisen gradually during rapidly development of industrialization and modernization.Such as global warming,greenhouse effect,ozone layer destruction,water pollution,land desertification,waste pollution and acid rain which cause great distress to people’s health and quality of life.This paper build the audit evaluation system of forest resources that based on further research of resource auditing theories and methods,and also creates two kinds of evaluation model which combine with comprehensive index method and Vague evaluation method and takes Shunchang state-owned forest farm as an example of application analysis.The results of this study can be summarized as following points:(1)Analyzing the research status on Forest Resources Audit.This paper discusses the research status on Forest Resources Audit of domestic and foreign,and analyzed the shortcoming of current research.(2)Putting forward the audit evaluation content of forest resources and building evaluation index system.Forest Resources Audit is a new field,there is relevant research can be found at present available literature.This paper put forward the audit evaluation content of forest resources and build evaluation index system that formed by thirty-three indicators.(3)Building evaluation model based on comprehensive index method and Vague evaluation method.This paper build two kinds of Forest resources audit evaluation model based on comprehensive index method and Vague evaluation method,and takes Shunchang state-owned forest farm as an example of application analysis.The result of Shunchang state-owned forest farm show that forest resources audit evaluation score is 82.4368 in 2012 and achieve excellent level.Among them,audit policy dimensions score is 87.2698 and achieve excellent level;dimension of financial audit score is 87.9732 and achieve excellent level;resource audit dimension score is76.06891 and achieve proficient level;earnings dimension score is 88.0000 and achieve excellent level.The result of Vague evaluation method show that four Resource Audit evaluation grades of Shunchang state-owned forest farm is:S(Ei1)=0.03382>S(Ei2)=-0.36933>S(Ei3)=-0.69552>S(Ei4)=-0.80866,the results of assessment are excellent.(4)Comparison and analysis of evaluation method and the Vague method of the comprehensive index,the results show that the evaluation of the two kinds of evaluation results are basically consistent,but the individual subjective comprehensive index method is relatively strong,while the Vague method on the contrary,greatly reduce the personal subjective judgment.