Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice.While the natural resource asset audit...Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice.While the natural resource asset audit both confirms and quantifies natural resources,the nature of such resources makes it difficult to identify their ownership.Further,these resources'diversity creates complex measurement standards and activities,all of which require relevant institutional guarantees.However,the existing audit system for natural resource assets includes insufficient stock,incremental difficulties,and poor guidance,which cannot meet the requirements for environmental governance and an ecological civilization.Thus,it is necessary to define natural resource assets’rights and measurement systems and responsibility regulations,among others;construct an auditing participation system,technical regulations,and evaluation criterion for natural resource assets;amend the Audit Law in a timely manner;and enact natural resource asset legislation.Ultimately,such efforts would eliminate the bottleneck in the natural resource asset auditing system and facilitate the construction of a resource-saving,environmentally friendly society.展开更多
The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral ...The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral resources assets are initially clarified,and the audit objects and scope are defined;common audit methods and audit contents are summarized,and the evaluation indicator system is constructed;common problems in practice are summarized to provide reference for the audit work of mineral resource assets of leading cadres.展开更多
Ecological environment in China refers to the state of people’s living environment,which is mainly represented in soil erosion,garbage pollution,air pollution,noise pollution and so on.The basic situation of ecologic...Ecological environment in China refers to the state of people’s living environment,which is mainly represented in soil erosion,garbage pollution,air pollution,noise pollution and so on.The basic situation of ecological environment in China is that the governance capacity is far behind the speed of destruction,and the ecological deficit is gradually expanding.Excessive deforestation,indiscriminate reclamation,exceeding hunting,and random wild plants picking have been failed to be prohibited.Forest fires and pests and diseases are still very serious threats to forestry.In this paper,based on the generality of sustainable development,a systematic discussion was made to the framework theory of sustainable forestry development and sustainable forest management,followed by further exploration of forest resources and sustainable development.Moreover,based on the investigation on related concepts of forest resources,review of historic process of forest resources,and analysis on the grim situation of forest resources,some countermeasures were proposed to carry out the sustainable utilization of forest resources in China.展开更多
基金supported by Chinese National Funding of Social Science[Grant number.18BJY024],Study on the Cooperative Supervision Mechanism of Budget Implementation Based on National Audit.
文摘Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice.While the natural resource asset audit both confirms and quantifies natural resources,the nature of such resources makes it difficult to identify their ownership.Further,these resources'diversity creates complex measurement standards and activities,all of which require relevant institutional guarantees.However,the existing audit system for natural resource assets includes insufficient stock,incremental difficulties,and poor guidance,which cannot meet the requirements for environmental governance and an ecological civilization.Thus,it is necessary to define natural resource assets’rights and measurement systems and responsibility regulations,among others;construct an auditing participation system,technical regulations,and evaluation criterion for natural resource assets;amend the Audit Law in a timely manner;and enact natural resource asset legislation.Ultimately,such efforts would eliminate the bottleneck in the natural resource asset auditing system and facilitate the construction of a resource-saving,environmentally friendly society.
文摘The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral resources assets are initially clarified,and the audit objects and scope are defined;common audit methods and audit contents are summarized,and the evaluation indicator system is constructed;common problems in practice are summarized to provide reference for the audit work of mineral resource assets of leading cadres.
基金Project of Yangling Vocational and Technical College(BG2021002)。
文摘Ecological environment in China refers to the state of people’s living environment,which is mainly represented in soil erosion,garbage pollution,air pollution,noise pollution and so on.The basic situation of ecological environment in China is that the governance capacity is far behind the speed of destruction,and the ecological deficit is gradually expanding.Excessive deforestation,indiscriminate reclamation,exceeding hunting,and random wild plants picking have been failed to be prohibited.Forest fires and pests and diseases are still very serious threats to forestry.In this paper,based on the generality of sustainable development,a systematic discussion was made to the framework theory of sustainable forestry development and sustainable forest management,followed by further exploration of forest resources and sustainable development.Moreover,based on the investigation on related concepts of forest resources,review of historic process of forest resources,and analysis on the grim situation of forest resources,some countermeasures were proposed to carry out the sustainable utilization of forest resources in China.
