摘要
近年来,随着环境污染、能源枯竭等问题的日益凸显,自然资源资产离任审计应运而生。由于当前森林资源存在监测数据不系统、资源交叉等问题,使用常规审计方法核实森林实际资源情况面临诸多困难。本文结合我国目前森林资源资产现状,以陕西省为案例,就如何有效构建森林资源资产离任审计指标体系,完善森林资源资产离任审计的定责考核机制等内容进行了探索。
In recent years,as environmental pollution,energy depletion and other issues have become increasingly prominent,out-of-service audits of natural resource assets have emerged.Due to the current problems of unsystematic monitoring data and overlapping-resources in forest resources,adopting conventional audit methods to verify the actual forest resources is faced with various difficulties.Starting from the current situation of forest resource assets in China,the author takes Shaanxi Province as an example to explore how to effectively construct the out-of-service audit index system of forest resource assets and advance the responsibility assessment mechanism of forest resource assets out-of-service audit.
作者
朱晨
Zhu Chen(Eurasia University in Xi’an,Xi’an 710065)
出处
《中阿科技论坛（中英文）》
2021年第11期36-38,共3页
China-Arab States Science and Technology Forum
关键词
审计监督
评价指标
森林资源
Audit supervision
Evaluation index
Forest resources
作者简介
朱晨(1995-),女,助教,硕士,研究方向为审计监督、区域经济。
