问题导向的自然资源资产离任审计方法研究

Research on Problem-oriented Natural Resource Assets Departure Audit Method

在2018年陕西省平利县自然资源资产离任审计工作基础上,总结形成一套在信息化审计条件下,利用遥感、地理信息系统和空间分析等技术手段,基于问题导向原则,开展县级领导干部自然资源资产离任审计的方法,包括工作方案和技术方案。在工作方案中指出了自然资源资产离任审计的工作任务、审计区域、时间范围、审计内容,在技术方案中基于地理国情监测数据和遥感影像,构建了自然资源数量调查、森林资源保护、矿山开采管理、旅游开发保护、基本农田管理和保护、建设用地控制、水资源保护等7个方面,32个审计点的内容体系,同时指出以“3S技术”为支撑的实地验证对这项工作极为重要。

Based on the departure audit of natural resources assets in Pingli county,Shaanxi province in 2018,this paper summarizes and forms a set of methods,including work plan and technical solution to carry out the departure audit of natural resources assets of county-level leading cadres under the condition of information audit,using remote sensing,geographic information system,spatial analysis and other technical means,based on problem-oriented principles.In the work plan,it points out the task,audit area,time range and audit content of the departure audit of natural resources assets.In the technical solution,based on geographical conditions monitoring data and remote sensing images,it constructs the content system of 32 audit points in 7 aspects,including natural resource quantity survey,forest resource protection,mining management,tourism development protection,basic farmland management and protection,construction land control and water resource protection.At the same time,it points out that the field verification supported by"3S technology"is very important for this work.