森林资源资产离任审计评价指标体系研究——基于DPSIR模型分析

Research on the evaluation index system of outgoing audit of forest resource assets——Based on DPSIR model analysis

文章基于DPSIR模型,构建森林资源资产离任审计评价指标体系,以充分反映环境与人类社会之间的交互关系。就审计角度,加强森林资源资产离任审计对于环保是重要手段之一,也是审计制度的完善。开展相关审计,一方面可揭露当前森林资源管理中存在的问题,为生态保护奠定理论基础;另一方面也可就此加强对相关负责人的监督,正确评价有关人员履职情况与绩效。

Based on the DPSIR model,this article builds a forest resource asset outgoing audit evaluation index system to fully reflect the interactive relationship between the environment and human society.From the perspective of auditing,strengthening the outgoing audit of forest resource assets is one of the important means for environmental protection,as well as the improvement of the audit system.Carrying out relevant audits,on the one hand,can reveal the current problems in forest resource management and lay a theoretical foundation for ecological protection;on the other hand,it can also strengthen the supervision of relevant persons in charge and correctly evaluate the performance and performance of relevant personnel.