Study On The Evaluation Index System Of Forest Resources Assets Audit

On September 7,2013,General Secretary Xi Jinping delivered a speech at Nazarbayev University.Referring to environmental protection,he pointed out for the first time: "we need not only green water and green mountains,but also mountains of gold and silver.Better green water and green mountains than mountains of gold and silver,and green water and green mountains are mountains of gold and silver.” This classic saying proposes that the value of natural environment is higher than the value of economic construction,which expresses the steadfast determination of our party and government to vigorously promote the construction of ecological civilization.In November of the same year,the Third Plenary Session of the 18 th Central Committee of the Party adopted the “Decision of the Central Committee of the Communist Party of China on Several Significant Issues Concerning the Overall Deepening of Reform”,which puts forward to audit the departure of leading officials for natural resource assets,shifting some of the emphasis of the cadre assessment from GDP construction to ecological civilization construction.The forest is a very important resource in the natural resources,which can clean the air,regulate climate provide numerous necessities for the human.However,the continuous exploitation of forest resources in recent decades has made the environmental quality decline,soil erosion,drought and flood,debris flow and other disasters are intensifying,and the deterioration of forest ecological environment has posed severe challenges to human beings.It is not too late to carry out forest resource assets audit in China.However,in the process of audit,a bottleneck was encountered,a lot of problems have been highlighted.After reading a large number of correlative references,this paper believes that the lack of audit evaluation theory of forest resources assets in China is a significant cause that hinders the implementation of audit work.The current audit evaluation of forest resource assets in China is not reasonable enough,which has not formed a unified assessment indicator system and standardized evaluation method,moreover,the value of forest resources is difficult to be quantified and data sources are limited.In view of the above problems,this paper starts from the audit objectives and contents of forest resources assets,establishing a set of fundamental forest resources assets audit evaluation index system based on PSR(pressure-state-response)model and the principle of index system construction;Then the indicator system is applied to the audit evaluation of Y City,and the Particle Swarm Optimization algorithm is used to assist the analytic hierarchy process to determine the index weight;Quantitative indexes are appraised by Min-Max standardized approach,and qualitative indexes are evaluated by fuzzy comprehensive evaluation method;Finally,the aggregate score is figured out and the audit conclusion is drawn to verify whether the established evaluation index system is rational.This paper is expected to do some basic theoretical work for the evaluation index system of forest resource assets audit in China,and provide theoretical support for provinces and cities that have just started or are about to launch an forest resource assets audit in China,so as to give full play to the supervision and administration role of audit.