领导干部价值量型森林资源资产离任审计研究——基于福建省M市的实践

Study on the Value-based Forest Resources Accountability Audit of Leading Officials during the Period of Tenure——Based on the Practice of M City in Fujian Province

开展领导干部价值量型森林资源资产离任审计,能有效考核领导干部任职期间对森林资源资产管理与生态环境保护的履职情况,对推进人与自然和谐共生的现代化具有重要作用。文章基于福建省M市领导干部森林资源资产离任审计的调查数据,分别核算林地、林木及森林生态资产的价值量并编制价值量型森林资源资产负债表,以此分析开展领导干部价值量型森林资源资产离任审计的实践成效。研究发现:(1)2014年6月至2018年12月,M市林地资产增加221.23万元,林木资源资产增加843.02万元,森林生态资产增加3709000.00万元,表明M市森林资源总量明显提高,森林财富在持续增加。(2)M市森林资源资产呈现总体向好的发展态势,其中环境质量恶化和生态系统退化程度均在下降,森林资源各项功能价值总体呈现上升趋势。(3)与以森林资源日常管理为基础工作的审计相比,领导干部价值量型森林资源资产离任审计能更全面地反映区域领导干部任期对森林资源管理的成效,特别是能较好地反映森林生态系统功能和生态环境价值的变化。文章以价值量为研究视角,丰富了领导干部森林资源资产离任审计的理论分析框架和指标体系,并为评价审计效果提供了微观证据。基于研究结论与讨论,文章提出完善离任审计评价体系与理论框架、推动编制价值量型森林资源资产负债表、促进领导干部离任审计与森林资源资产负债表高效协同等政策启示。

Carrying out the value-based forest resources accountability audit of leading officials during the period of tenure can effectively assess the performance of leading officials in forest resource assets management and ecological environmental protection during their tenure,and play an important role in promoting the modernization of harmonious coexistence between man and nature.Based on the survey data of the forest resources accountability audit of leading officials during the period of tenure in M City in Fujian Province,this paper calculated the value of forest land,woods and forest ecological assets separately and compiled the value-based forest resources balance sheet,so as to analyze the practical results of the value-based forest resources accountability audit of leading officials during the period of tenure.The results found that:(1)From June 2014 to December 2018,M City's forest land assets increased by 2.21 million yuan,forest resource assets increased by 8.43 million yuan,and forest ecological assets increased by 37090 million yuan,indicating that M City's forest resources increased significantly and forest wealth continued to increase.(2)The forest resource assets in M City showed a good development trend,among which the deterioration of environmental quality and the degradation of ecosystems were decreasing,and the functional value of forest resources showed an overall upward trend.(3)Compared with the audit based on the daily management of forest resources,the value-based forest resources accountability audit of leading officials during the period of tenure could more comprehensively reflect the effectiveness of regional leading officials in the management of forest resources during the their tenure,especially the changes in the functions of forest ecosystems and the value of the ecological environment.Taking the value as the research perspective,this paper enriched the theoretical analysis framework and index system of forest resources accountability audit of leading officials during the period of tenure,and provided a micro evidence for evaluating the audit results.Based on the research conclusions and discussions,this paper proposed policy implications such as improving the evaluation system and theoretical framework of accountability audit,promoting the preparation of value-based forest resources balance sheets,and promoting the efficient coordination between accountability audit and forest resources balance sheets.