森林资源审计理论框架构建（二）--森林资源审计的定义及内涵分析

摘要

党十八大以来出台的各种生态、政治、经济政策，推动了各类自然资源审计理论和实践的发展。森林资源审计工作面临理论体系发展滞后于审计实务工作的尴尬局面。在分析森林资源审计理论研究意义的基础上，辨析提出用“森林资源审计”一词来界定对森林资源及其经营管理活动的审计工作是较为恰当的；并结合前人学者的研究观点，详细阐述了森林资源审计的概念、目标、特点、对象和内容等基础内涵。%Since the 18th CPC National Congress various ecological, political and economic policies have been published, which promote the theory and practice development of all kinds of natural resources au-dit.Forest resources audit is faced with the embarrassing situation that theory system lags behind the de-velopment of audit practice.In view of this, based on the analysis of the significance of theory study on forest resources audit, the forest resources audit was pointed out to be an appropriate phrase in this article to formulate the audit work about forest resource and its management activities.And combined with the research point of previous scholars, the concept, objective, characteristics, objects and contents of the forest resources audit were analyzed in detail.