森林資源是綠色生態建設的重要組成部分，是生態命脈的根基。落實嚴格的森林資源管理制度，全面推進綠色生態文明建設是森林資源審計的重要內容。因此，在對領導干部開展自然資源資產離任審計時，應重點關注以下森林資源審計重點內容。

　　Forest resources are an important component of green ecological construction and the foundation of ecological lifeline. Implementing strict forest resource management systems and comprehensively promoting the construction of green ecological civilization are important contents of forest resource auditing. Therefore, when conducting natural resource asset departure audits on leading cadres, the following key content of forest resource audits should be given special attention.

　　一、森林資源管理保護責任落實情況要重點關注是否發文成立了相應的領導小組、管理機構，負責本行政區域內森林資源管理保護工作；是否建立了相關聯席會議制度、森林資源管理保護制度，如林業生態保護紅線劃定、年度目標責任分解落實、目標責任書、年度目標責任考核及結果運用、森林采伐和木材運輸審批發證等制度；是否編制了森林資源管理保護規劃和方案，如林地保護利用規劃、鞏固退耕還林成果專項規劃、森林防火專項規劃、森林火災應急預案、突發林業有害生物事件應急預案、突發林業有害生物事件應急實施方案等；是否將森林資源管理和保護工作納入政府績效考核內容，是否將考核指標分解落實；是否認真履行了森林公安等林業執法職責；當地森林火災的數量、規模、原因分析、造成的人員傷亡以及對自然生態環境的影響等情況，是否存在預警機制未發揮應有的作用，影響森林火災及時撲救的問題。

　　1、 The implementation of forest resource management and protection responsibilities should focus on whether corresponding leadership groups and management institutions have been established to be responsible for forest resource management and protection work within the administrative region; Have relevant joint meeting systems and forest resource management and protection systems been established, such as the delineation of forestry ecological protection red lines, the decomposition and implementation of annual target responsibilities, target responsibility agreements, annual target responsibility assessments and result applications, forest logging and timber transportation approval and certification systems; Have forest resource management and protection plans and schemes been formulated, such as forest land protection and utilization plans, special plans to consolidate the achievements of returning farmland to forests, special plans for forest fire prevention, emergency plans for forest fires, emergency plans for sudden forest pest incidents, and emergency implementation plans for sudden forest pest incidents; Whether forest resource management and protection work have been included in the government performance evaluation, and whether the evaluation indicators have been decomposed and implemented; Have you conscientiously fulfilled your forestry law enforcement responsibilities such as forest public security; The number, scale, cause analysis, casualties, and impact on the natural ecological environment of local forest fires, and whether there is a problem of the early warning mechanism not playing its due role, which affects the timely extinguishing of forest fires.

　　二、違法征占用林地情況要重點抽查占地面積較大的重點建設項目，審閱建設單位的征地補償情況、補償協議等相關資料，結合查看建設項目現場，看是否存在建設項目未按規定辦理征占用林地審批手續，重點關注未經批準擅自占用林地，少批多占林地，提供虛假文件、謊報用途欺騙占用林地，在臨時占用林地上修建永久性建筑物改變林地用途等違法法規問題；要充分利用地理信息技術，通過圖表比對查看擅自開墾林地，進行土地整理開發、復墾、采石、采砂、采土等破壞地表植被的活動，使森林、林木受到毀壞的問題。

　　2、 The illegal acquisition and occupation of forest land should focus on spot checking key construction projects with large land occupation areas, reviewing the compensation information and compensation agreements of the construction units, and combining with the inspection of the construction project site to see if there are any construction projects that have not gone through the approval procedures for the acquisition and occupation of forest land in accordance with regulations. Special attention should be paid to illegal regulations such as unauthorized occupation of forest land, under approval and over occupation of forest land, providing false documents, falsely reporting the use of forest land to deceive the occupation of forest land, and building permanent buildings on temporarily occupied forest land to change the use of forest land; We should make full use of geographic information technology to compare and view unauthorized cultivation of forest land through charts, and carry out activities such as land consolidation and development, reclamation, quarrying, sand mining, and soil mining that damage surface vegetation, resulting in the destruction of forests and trees.

　　三、違法采伐林木的情況要重點關注六種違法采伐情形：以非法占有為目的，擅自砍伐國家、集體所有的林木；擅自砍伐他人依法承包經營的林木；擅自砍伐本人承包經營管理的林木；違反采伐許可證的規定，采伐國家、集體及他人自留山上的或他人經營管理的森林或其他林木；單位擅自采伐其他單位管理或所有的林木；集體組織擅自采伐國家或其他集體組織所有的林木。同時還要關注濫伐森林或其他林木問題，如未經林業行政主管部門及法律規定的其他主管部門批準并核發采伐許可證，或者雖持有采伐許可證，但違背采伐證所規定的地點、數量、樹種、方式而任意采伐本單位所有或管理、以及本人自留山上的森林或者其他林木的問題。

　　3、 The situation of illegal logging should focus on six types of illegal logging: cutting down trees owned by the state or collective without authorization for the purpose of illegal occupation; Unauthorized felling of trees contracted and operated by others in accordance with the law; Unauthorized felling of trees contracted and managed by oneself; Violating the provisions of the logging license by logging forests or other trees on mountains reserved by the state, collectives, or others, or managed by others; Unauthorized logging of trees managed or owned by other units; Collective organizations illegally harvest trees owned by the state or other collective organizations. At the same time, attention should also be paid to the issue of indiscriminate logging of forests or other trees, such as logging without the approval and issuance of a logging permit by the forestry administrative department and other regulatory departments, or logging of forests or other trees owned or managed by the unit, as well as the issue of logging on the mountain or other trees left by oneself, in violation of the location, quantity, tree species, and methods specified in the logging permit, even though holding a logging permit.

　　四、林業生態建設項目實施和效果情況要重點關注林業生態建設項目招投標是否合法，是否存在“暗箱”操作，有無地方領導干部干預招投標；項目資金使用是否合規，支付是否合法合規，是否存在挪用、占用、不及時支付情況；項目建設管理是否到位，是否嚴格按照建設項目要求執行，項目變更是否合法合規，手續是否齊全；項目績效評價情況，實地查看項目實施進度、建后管護、實現預期目標或效果等情況。

　　4、 The implementation and effectiveness of forestry ecological construction projects should focus on whether the bidding and tendering of forestry ecological construction projects are legal, whether there are "hidden" operations, and whether there are local leaders interfering with the bidding and tendering; Whether the use of project funds is compliant, whether payments are legal and compliant, and whether there is any misappropriation, occupation, or failure to pay in a timely manner; Whether the project construction management is in place, whether it is strictly implemented according to the requirements of the construction project, whether the project changes are legal and compliant, and whether the procedures are complete; Performance evaluation of the project, on-site inspection of project implementation progress, post construction management, and achievement of expected goals or effects.

　　五、濕地保護區、自然保護區和野生動植物保護責任落實情況要重點關注濕地保護區和自然保護區內開礦、采石、挖沙、抽排濕地水資源、違規興建人工實施等問題；關注地方突發林業有害生物違害的情況，有害生物事件的數量、規模、應急預案、突發林業有害生物事件應急實施方案等，是否落實可行的方案，是否認真履行了防治職責，是否存在預警不力，防治不到位，大面積蔓延的現象；關注濫捕亂獵，隨意殺害野生動物以及非法收購、運輸珍稀野生動物的違法犯罪活動，是否存在處理不力，造成嚴重社會影響的問題。

　　5、 The implementation of responsibilities for wetland protection areas, nature reserves, and wildlife conservation should focus on issues such as mining, quarrying, sand excavation, drainage of wetland water resources, and illegal construction of artificial structures within wetland protection areas and nature reserves; Pay attention to the situation of sudden forest pest violations in local areas, the number and scale of pest incidents, emergency plans, and emergency implementation plans for sudden forest pest incidents, whether feasible plans have been implemented, whether prevention and control responsibilities have been seriously fulfilled, and whether there is a phenomenon of ineffective early warning, inadequate prevention and control, and large-scale spread; Pay attention to the illegal and criminal activities of overfishing, indiscriminate killing of wild animals, and illegal acquisition and transportation of rare wild animals, and whether there is a problem of inadequate handling that has caused serious social impact.

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