Research And Application Of Audit Evaluation Methods Of Natural Resource Assets

With the development of society,people have higher and higher requirements on the ecological environment.China will set up a natural ecology supervision and state-owned natural resources asset management agency,according to the report of the 19th CPC national congress.This shows that the state will conduct unified management of the protection of natural resources and the environment,and build the core institutions for the protection of natural resources and the development of the environment.At present,various cities and towns in Shandong Province have started the pilot work of natural resource asset auditing for local natural resource characteristics,and have achieved certain results.However,as an emerging form of auditing,natural resource asset auditing has not yet formed a mature auditing system.As far as the audit method is concerned,the auditing methods adopted by various prefecture-level cities are emerging in an endless stream.Many prefecture-level cities are still in the stage of reviewing the basic resource data of previous years,and lack systematic research on the auditing methods of the entire natural resource asset system.This paper mainly studies the two aspects of the method of natural resource assets quantity measurement and the method of quality evaluation method.It uses a variety of methods to evaluate and analyze natural resources from multiple angles,trying to open the breakthrough of auditing in this field.At the same time,the author focuses on the construction of the evaluation index system of forest resources,and score the evaluation of forest resources,which has positive significance for horizontal comparison of natural resource management and development in various regions.In practice,the author applied the research results to the audit of natural resources assets of L town.Through the calculation of land resources,forest resources and water resources,the author found the deficiencies in the management and development of natural resources of L town and pointed out the direction for its further improvement.In short,the audit of natural resource assets covers a wide range of areas and the technical methods involved are also diverse.The road to auditing still has a long way to go.Taking this research as an opportunity,the author will continue to study the methods of auditing in an in-depth manner,continuously improve the research results,and try to expand research on the field of natural resource asset auditing.