Font Size: a A A

Analysis On Intensity And Effect Of Departure Audit Of Forest Resource Assets From The Perspective Of Biosafety

Posted on:2022-10-08Degree:MasterType:Thesis
Country:ChinaCandidate:Y C WangFull Text:PDF
GTID:2493306476478994Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
At present,the world is facing problems such as shortage of resources and environmental degradation,which have become the focus of human society.China is also facing many biosecurity problems,which pose a constant threat and damage to the stability of the ecosystem.In this context,the Chinese government has begun to pay attention to the management of natural resources protection and environmental pollution problems,to solve these problems,put forward to develop natural resources assets departure audit in our country,the office of natural resources assets audit pilot work steadily,but at this stage to the strength and the effect of natural resources assets departure audit is not yet clear,restricts the effective development of the audit work.From the perspective of biosafety,this paper selects a perspective of outgoing audit of natural resource assets of leading cadres,and takes outgoing audit of forest resource assets as the research content,which is a preliminary attempt and exploration.Based on the analysis of the outgoing audit projects of natural resource assets in A county of S province,this paper draws A preliminary conclusion that the audit intensity can promote the audit effect.This article in has been clear about the forest resources assets outgoing audit,the audit strength and on the basis of the connotation of the audit results,to explore the biological safety is analyzed under the perspective of forest resources assets departure audit strength and effect of dimension,were proposed to measure the intensity and the effect of audit three dimensions,intensity of selection can show the audit and the three dimensions of 13 indicators-item performance audit effect three dimensions of 18 item,each target to build evaluation model of the effect of the intensity of the audit and audit indicators.The hypothesis is put forward: each measurement item of audit intensity has a positive influence on the comprehensive situation of forest resources;Each measurement item of audit intensity has a positive influence on forest resource management and conservation;Each measure of audit intensity has a positive impact on the use of funds and environmental improvement.Based on the two evaluation models,a questionnaire was designed in the form of Likert 5-grade scale.Through the test and analysis of the reliability and validity of the questionnaire with the sample data obtained from the preliminary survey,the formal questionnaire with high reliability and validity was determined.Questionnaires were distributed to audit staff and forestry department staff in all counties and urban areas of S province for formal questionnaire survey,and 253 valid sample data were obtained respectively.Descriptive statistical analysis was used to analyze the intensity and effect of outgoing audit of forest resource assets from the perspective of biosafety.The average score of each item in the audit intensity survey was over 3.8 points(full score 5 points),and the average score of each item in the audit effect survey was over 4 points(full score 5 points),all of which were above the medium level.SPSS25.0 software was used to conduct regression analysis on the survey data,and the following conclusions were drawn: The establishment of an audit plan had a significant positive impact on "comprehensive situation of forest resources" and "fund use and environmental improvement";The number of audit staff has a significant positive impact on "forest resource management and conservation" and "Fund use and environmental improvement";External industry experts have a significant negative impact on the "comprehensive situation of forest resources" and "capital use and environmental improvement";The representative draft has a significant positive influence on the comprehensive situation of forest resources.Other hypotheses are not valid,and there is no significant influence relationship.In the end,the paper analyzes the conclusions drawn and puts forward some suggestions to promote the development of forestry resource assets outgoing audit.This paper explores the relationship between the intensity and the effect of outgoing audit of forest resource assets,and combines the perspective of maintaining biosafety,which is innovative to a certain extent and has certain reference and guidance significance for the implementation of outgoing audit of forest resource assets.
Keywords/Search Tags:Outgoing audit, Audit intensity, Audit results, Biological safety
PDF Full Text Request
Related items