森林资源审计理论框架的战略构建(一)——森林资源审计的要素分析

Strategic Construction of Theoretical Framework of Forest Resources Audit(Ⅰ) :Analysis of Elements of Forest Resources Audit

融合审计与林学两大学科的原理理论,详细论述森林资源审计的审计主体、审计分类、审计方式、审计依据及审计方法等要素。森林资源审计主体有政府审计机关、内部审计机构以及社会审计组织。审计分类可以从审计主体、审计目的、审计内容三个方面来划分。森林资源审计依据其性质内容大体可分为林业法律、行政法规、部门规章、林业行业标准、林业业务规范、森林经营规划等。森林资源审计适宜采用就地审计、联合审计、自定审计的方式。审计方法包括审查检阅、走访座谈、问卷调查、实地勘检、多维分析等。

In this article audit subject, audit classification, audit mode, audit basis and audit method of forest resources audit were discussed in detail, through the theory integration of audit and forestry. Governmental audit departments, internal audit institution and social audit organization are forest resources audit subjects. Audit classification can be divided from audit subject, audit purpose and audit content. According to the nature and content of audit basis, forest resources audit basis can be roughly divided into forestry laws, administrative regulations, department rules, industry standard of forestry, forestry business norms and materials of forest management planning. On -site audit, joint audit and voluntary audit are appropriate audit modes for forest resources audit. Check and approve, interview, questionnaire investigation, field survey and multidimensional analysis are effective audit methods.