Study On Leading Cadres Natural Resources Assets Departure Audit Evaluation Index System And Application Of Remote Sensing Technology

Leading cadres natural resources assets departure audit is a new auditing institution,which plays an important role in promoting ecological civilization and establishing a correct view of political achievements among local leading cadres.The concept was put forward in the third plenary session of the eighteenth central committee of the Communist Party of China for the first time.Then the national audit office launched pilot work in 2015,and promulgated regulations on leading cadres natural resources assets departure audit(trial implementation)in 2017.The audit work has been carried out all over the country since 2018.As a major innovation of audit in China,there are no research results that can be used for reference at home and abroad,and there is a lack of theoretical and practical experience.Scientific and reasonable evaluation index system and new auditing methods have become the focus and hotspot of research in this field.Based on relevant research results of domestic and foreign,and the pilot practice experiences,the paper studied the evaluation index system,audit methods and audit cases.In the paper,we focused on the construction of audit index system for seven categories of natural resources assets:land,water,forest,grassland,mineral resources,atmosphere and ocean.We explored the automatic extraction of natural resource elements by using high resolution remote sensing images made in China and object-oriented analysis technology.In addition,we enriched the theory and practice experience of the new audit through farmland audit cases.The main research results of this paper are as follows:(1)Based on relevant research results of domestic and foreign,and the pilot practice experiences,we clarified the audit subject,audit objectives,audit objects,audit contents and other elements.We concluded that the following problems existed in the pilot audit:audit data was difficult to obtain;evaluation index system was difficult to construct;the professional competence of auditors was insufficient;leading cadres’ responsibility was difficult to define;laws and regulations were not perfect;the effect of audit results was poor.(2)Based on the pilot practice experiences and the characteristics of natural resources assets,we summarized the audit contents:implementation of national policies and decisions on ecological civilization,compliance with laws and regulations,decision-making and deployment of natural resources assets management and eco-environmental protection,completion of restrictive indicators for natural resources and environmental protection,the use of related special funds and the construction and operation of eco-engineering projects.We put forward the construction principles of evaluation index system:directionality,scientificity,easy access,pertinence,universality,development and openness.Based on four aspects of quantity and quality,development and utilization,protection and management,policy formulation and implementation,and fund utilization and management,we respectively.constructed the auditing evaluation index system of seven kinds of natural resources assets:land,water,forest,grassland,mineral resources,atmosphere and ocean.(3)In the paper,we used high resolution remote sensing image made in China and object-oriented analysis technology to extract natural resource elements automatically.Taking farmland information extraction as an example,we determined the optimal segmentation scale by the local variance curve LV,and got the optimal feature set and feature threshold by SEaTH algorithm and Gaussian probability distribution formula.The extraction accuracy reached 95%.(4)In the paper,we audited the protection of permanent basic farmland in Y area by using advanced auditing methods,such as remote sensing technology.The audit results showed that there were some problems in farmland protection in Y Area,such as insufficient reserve arable land resources,serious non-agricultural and non-grain phenomena,inadequate examination and approval of agricultural conversion,idle and abandoned farmland,etc.we put forward corresponding suggestions in order to provide reference for local farmland protection work.