人类文明的发展进步与森林资源密切相关。森林每年释放出的氧气占全球氧气更新 量的30%，每年吸收大约15亿吨二氧化碳，提供大量的木材等资源供人类利用，还起着 水土保持、防风固沙的重要作用。树木被滥砍滥伐、防火防虫不力导致大面积森林受灾 等等问题的出现，严重影响了社会和经济的可持续发展，这引起党和政府的高度重视。 党的十八大报告提出了进行生态文明建设的要求。十八大之后，审计机构和学术界开始 进行对森林资源资产绩效审计的研究，但是相关的研究文献较少，目前还没有对森林资 源资产形成系统科学的绩效审计评价系统。本研究尝试构建一套科学、合理的森林资源 资产绩效审计评价体系，这将有利于该项工作顺利实施。 本研究在充分收集研究国内外相关文献的基础上，深入探讨了森林资源资产绩效审 计评价相关理论、评价方法，以可持续发展理论、受托经济责任理论、公地悲剧理论等 理论为基础，构建出符合当地实际森林资源资产绩效审计评价体系。具体来说，首先， 在借鉴学术界相关研究成果的前提下，经过与理论界和实务界人士沟通，研究并选取出 具有代表性的森林资源绩效评价指标集。其次，选用广泛运用于资源环境评价的DPSIR 评价分析模型设计了森林资源资产绩效审计评价体系，体系中包括驱动力层、压力层、 状态层、影响层、响应层五个层次共24个评价指标。再次，建立了森林资源资产绩效 审计评价模型，运用层次分析法确定每个指标的权重，构建出一个综合性、系统性、整 体性、实用性较强的综合评价体系。然后通过从Z市统计局、林业局、创森办等部门获 取相关的指标数据，结合Z市林业资源状况，利用期初比较打分法对该市的森林资源管 理绩效做出分析评价。最后，文章分析说明了本研究所构建的指标体系的适用性、评价 方法的在运用过程中存在的问题，并提出了加强Z市森林资源资产利用保护的几点建议， 以期为我国开展森林资源资产绩效审计评价工作提供一定的参考。 本研究的创新点在于利用欧洲环境署开发的DPSIR模型，充分听取专家意见，选取 代表性较强的指标，结合实际案例，从而构建出便于审计人员操作的评价体系。 关键词：森林资源资产；绩效审计评价；DPSIR模型；层次分析法 V Abstract The Forests, released oxygen that accounts for 30% of global oxygen renewal, absorbed about 1.5 billion tons of carbon dioxide annually, provided many wood and other resources for human use, and played an important role in soil and water conservation, windbreak and sand fixation. However, there are many problems in the use of forest resources, such as the deforestation of trees, inadequate fire and insect prevention, which lead to large-scale forest disaster, and so on, which affect the sustainable development of forest resources assets.This research has aroused great attention from the party and the government. The report of the 18th National Congress of the Communist Party of China put forward the construction of ecological civilization.After the 18th CPC National Congress, auditing institutions and academia began to study the performance audit of forest resources assets, but there is a lack of theoretical and practical experience on this topic at home and abroad.From the results of CNKI search, the relevant literature is very few. At present, the performance audit evaluation of forest resources assets in China has not formed a relatively systematic and scientific evaluation system. This study attempts to establish a scientific and reasonable performance audit evaluation system of forest resources assets, which will be conducive to the smooth implementation of this work. On the basis of fully collecting and studying the relevant documents at home and abroad, this study deeply discusses the relevant theories and evaluation methods of forest resources assets performance audit evaluation. Based on the theory of sustainable development, the theory of fiduciary economic responsibility, the theory of tragedy of common land and so on, the performance audit evaluation system of forest resources assets in accordance with the local reality is constructed. Specifically speaking, first of all, on the premise of drawing lessons from the relevant research results of academic community, the author studies and selects a representative set of forest resources performance evaluation indicators after communicating with the theoretical and practical community. Secondly, The DPSIR evaluation and analysis model, which is widely used in resource and environment evaluation, is used to design the performance audit evaluation system of forest resources assets. The system includes 24 evaluation indexes at five levels: driving layer, pressure layer, state layer, VI influence layer and response layer. Thirdly, the performance audit evaluation model of forest resources assets is established, and then the analytic hierarchy process (AHP) is used to determine the weight of each index. Meanwhile, a systematic, holistic and practical comprehensive evaluation system is constructed, through obtaining relevant index data from z city statistical bureau, forestry bureau, creation forest office and other departments, combined with the situation of forestry resources in z city, The opening comparative scoring method was used to analyze and evaluate the performance of forest resources management in the city. Finally, the applicability of the index system constructed in this study and the problems existing in the application of the evaluation method are analyzed and explained, and some suggestions for strengthening the utilization and protection of forest resources assets in z city are put forward, so as to provide a certain reference for the performance audit and evaluation of forest resources assets in our country. The innovation of this study is to use the DPSIR model developed by the European Environment Agency to fully listen to expert opinions, select representative indicators, and combine actual cases to construct an evaluation system that is convenient for auditors. Key words：forest resources assets；performance audit evaluation；DPSIR model； Analytic Hierarchy Process VII 目 录 第1章 绪论..............................................................1 1.1研究背景............................................................1 1.2 研究意义............................................................3 1.3国内外文献综述......................................................3 1.3.1关于森林资源资产绩效审计评价相关理论研究........................4 1.3.2关于森林资源资产绩效审计评价指标体系构建研究....................6 1.3.3 关于森林资源资产绩效审计评价模型构建及应用研究..................7 1.3.4 研究述评........................................................9 1.4 研究的内容、思路与主要方法.........................................10 1.4.1研究内容.......................................................10 1.4.2研究思路.......................................................11 1.4.3 研究方法.......................................................13 1.4.4 本文的创新点...................................................13 第2章 森林资源资产绩效审计评价相关理论研究.............................15 2.1 相关概念的界定.....................................................15 2.1.1 森林资源资产的概念.............................................15 2.1.2 绩效审计的概念.................................................15 2.1.3 森林资源资产绩效审计评价的概念及其特征.........................16 2.2 森林资源资产绩效审计评价的主要理论基础.............................17 2.2.1 受托经济责任理论...............................................17 2.2.2 公地悲剧理论...................................................17 2.2.3 资源经济学理论.................................................18 2.2.4 可持续发展理论.................................................18 2.3 森林资源资产绩效审计评价的主要评价方法.............................18 第3章 森林资源资产绩效审计评价指标体系的设计...........................20 3.1 森林资源资产绩效审计评价指标设计原则...............................20 3.2 基于DPSIR模型构建的森林资源资产绩效审计评价指标体系...............21 3.2.1 DPSIR模型介绍.................................................21 3.2.2 评价指标体系基本层次框架.......................................22 3.2.3 指标体系的设计.................................................25 第4章 森林资源资产绩效审计评价模型的构建...............................33 4.1 森林资源资产绩效审计评价模型的建立...............