基于地理信息技术的草原资源资产离任审计

Grassland Resource Assets Departure Audit Based on Geographic Information Technology

“建立自然资源审计,编制自然资源资产负债表”是党的十八届三中和四中全会提出的要求。研究基于空间地理信息技术的自然资源资产审计新模式,依托自然资源资产负债表,从以下三个方面开展领导干部草原资源资产离任审计研究:1)草原资源资产量核算。审计领导任职期间草原资源资产量空间分布动态变化。2)基本草原虚划估算。核查草原虚划面积,进一步估算草原补贴资金发放的一致性。3)草原征占用分析,以矿产资源占用草地为例进行草原资源的占用分析。研究表明:地理信息技术可辅助领导干部草原资源资产离任审计工作,量化估算了基本草原资产量、草原虚划和占用面积,用空间技术解决“门难进、量难定、数难核”的问题。

"Establishing natural resources audit,compiling the balance sheet of natural resource assets"was proposed by the Third and Fourth Plenary Sessions of the 18th CPC Central Committee.Based on the balance sheet of natural resource assets,this paper studied the new mode of natural resource assets audit by adoption of spatial geographic information technology,and carries out the manager grassland resource assets departure audit from the following three aspects:First,accounting for the grassland resource assets and auditing the area and spatial distribution change of grassland resource assets during leadership tenure.Second,estimating the basic grassland error delimitation,verifying the grassland virtual area,then further estimating the consistency of grassland subsidy funds.Third,analyzing grassland occupation,taking the grassland occupied by mineral resources as an example to analyze the occupation of grassland resources.The results show that geographic information technology could assist the manager grassland resource assets departure audit,quantitatively estimate the grassland resource assets,error delimitation and occupation area,and solve the puzzles such as"difficult entrance,hard quantification,and difficult calculation"with spatial technology.