森林资源是绿色生态建设的重要组成部分，是生态命脉的根基。落实严格的森林资源管理制度，全面推进绿色生态文明建设是森林资源审计的重要内容。因此，在对领导干部开展自然资源资产离任审计时，应重点关注以下森林资源审计重点内容。

　　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、森林资源管理保护责任落实情况要重点关注是否发文成立了相应的领导小组、管理机构，负责本行政区域内森林资源管理保护工作；是否建立了相关联席会议制度、森林资源管理保护制度，如林业生态保护红线划定、年度目标责任分解落实、目标责任书、年度目标责任考核及结果运用、森林采伐和木材运输审批发证等制度；是否编制了森林资源管理保护规划和方案，如林地保护利用规划、巩固退耕还林成果专项规划、森林防火专项规划、森林火灾应急预案、突发林业有害生物事件应急预案、突发林业有害生物事件应急实施方案等；是否将森林资源管理和保护工作纳入政府绩效考核内容，是否将考核指标分解落实；是否认真履行了森林公安等林业执法职责；当地森林火灾的数量、规模、原因分析、造成的人员伤亡以及对自然生态环境的影响等情况，是否存在预警机制未发挥应有的作用，影响森林火灾及时扑救的问题。

　　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、违法征占用林地情况要重点抽查占地面积较大的重点建设项目，审阅建设单位的征地补偿情况、补偿协议等相关资料，结合查看建设项目现场，看是否存在建设项目未按规定办理征占用林地审批手续，重点关注未经批准擅自占用林地，少批多占林地，提供虚假文件、谎报用途欺骗占用林地，在临时占用林地上修建永久性建筑物改变林地用途等违法法规问题；要充分利用地理信息技术，通过图表比对查看擅自开垦林地，进行土地整理开发、复垦、采石、采砂、采土等破坏地表植被的活动，使森林、林木受到毁坏的问题。

　　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、违法采伐林木的情况要重点关注六种违法采伐情形：以非法占有为目的，擅自砍伐国家、集体所有的林木；擅自砍伐他人依法承包经营的林木；擅自砍伐本人承包经营管理的林木；违反采伐许可证的规定，采伐国家、集体及他人自留山上的或他人经营管理的森林或其他林木；单位擅自采伐其他单位管理或所有的林木；集体组织擅自采伐国家或其他集体组织所有的林木。同时还要关注滥伐森林或其他林木问题，如未经林业行政主管部门及法律规定的其他主管部门批准并核发采伐许可证，或者虽持有采伐许可证，但违背采伐证所规定的地点、数量、树种、方式而任意采伐本单位所有或管理、以及本人自留山上的森林或者其他林木的问题。

　　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、林业生态建设项目实施和效果情况要重点关注林业生态建设项目招投标是否合法，是否存在“暗箱”操作，有无地方领导干部干预招投标；项目资金使用是否合规，支付是否合法合规，是否存在挪用、占用、不及时支付情况；项目建设管理是否到位，是否严格按照建设项目要求执行，项目变更是否合法合规，手续是否齐全；项目绩效评价情况，实地查看项目实施进度、建后管护、实现预期目标或效果等情况。

　　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、湿地保护区、自然保护区和野生动植物保护责任落实情况要重点关注湿地保护区和自然保护区内开矿、采石、挖沙、抽排湿地水资源、违规兴建人工实施等问题；关注地方突发林业有害生物违害的情况，有害生物事件的数量、规模、应急预案、突发林业有害生物事件应急实施方案等，是否落实可行的方案，是否认真履行了防治职责，是否存在预警不力，防治不到位，大面积蔓延的现象；关注滥捕乱猎，随意杀害野生动物以及非法收购、运输珍稀野生动物的违法犯罪活动，是否存在处理不力，造成严重社会影响的问题。

　　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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