“双评价”分析及其在自然资源资产审计中的应用——以云南省蒙自市为例

以云南省蒙自市为例,根据土地、水、生态等资源要素的分析、赋权、叠加,计算出蒙自市资源环境承载力评价结果,根据对地形条件、区位条件以及限制条件各因素的整理和加权计算,得出蒙自市国土空间开发适宜性评价结果。对"双评价"研究结果应用到自然资源资产审计工作进行了分析,结果表明:(1)蒙自市资源环境承载力和国土开发适宜性高值区域主要重合在蒙自坝区南部和西北部,在进行自然资源资产审计工作的时候应重点关注地方新建、扩建开发区(园区)、城市新区情况,以及区域内林地资源变化情况和水资源保护与污染防治情况;(2)资源环境承载力和空间适宜性评价能够对领导干部在任期间对于自然资源资产和生态环境质量监管与分配的合理性进行客观、科学的评价,评价结果有助于审计工作组在正式建立审计方案前了解各类自然资源资产的现状,发现存在问题并确定重点审计区域,形成有力的审计证据;(3)"双评价"结果对自然资源资产审计工作具有导向作用,为自然资源审计工作提供了新思路。

"Dual Evaluation" Analysis and the Application in Audit of Natural Resources Assets-A Case Study of Mengzi City of Yunnan Province

Taking Mengzi city of Yunnan Province as an example,according to the analysis,weighting and superposition of land,water,ecology and other resource elements,the evaluation results of resource and environment carrying capacity of Mengzi city are calculated.The evaluation results of territorial space development suitability of Mengzi city are obtained according to the collation and weighted calculation of topographic,locational and restrictive conditions.The paper analyzes the application of"dual evaluation"to the audit of natural resources assets,and the results show as follows:(1)High value areas of resource and environment carrying capacity and territorial development suitability of Mengzi city mainly overlap in the south and northwest of Mengzi dam area.During the audit of natural resource assets,we should focus on the newly local constructions,the expansion of development zones(parks)and new urban areas,also focus on the changes of forest land resources and the protection and pollution prevention and control of water resources in the areas;(2)The evaluation of resources and environment carrying capacity and spatial suitability can objectively and scientifically evaluate the rationality of the supervision and distribution of natural resource assets and ecological environment quality of leading cadres during the tenure.The evaluation results can assist the audit working group to understand the current situation of various natural resource assets before formally formulating the audit plan,find out the existing problems and identify key audit area,in order to form strong audit evidence;(3)The results of"dual evaluation"play a guiding role in the audit of natural resources assets and provide a new idea for the audit of natural resources.