摘要
交通是经济社会发展的重要支柱,同时也对资源环境和人类健康产生负面影响。近年来,交通的可持续发展成为世界各国经济社会发展关注的焦点,推进可持续交通对于落实联合国2030年可持续发展议程和实现2050年全球碳中和目标意义重大。本文通过梳理世界审计组织环境审计工作组和国家审计署最新出版的各类指南与报告,重点回顾了中国在可持续交通领域审计的发展情况和存在的问题,以期为各国审计机关开展相关工作提供借鉴。
Transport is an important pillar of economic and social development,but it also has negative impacts on resources,environment,and human health.In recent years,the sustainable development of transport has become the focus of economic and social development around the world.Promoting sustainable transport is of great significance for implementing the.United Nations 2030 Agenda for Sustainable Development and achieving the global carbon neutrality by 2050.This paper reviews the development and existing problems of sustainable transport audit in China by reviewing the latest guidelines and reports published by the Environmental Audit Working Group of the International Organization of Supreme Audit Institutions and the National Audit Office,in order to provide reference and guidance for audit institutions of other countries to carry out relevant work.
作者
葛蓉
王丽
张蓉
GE Rong;WANG Li;Zhang Rong(School of Government Audit,Nanjing Audit University,Nanjing 211815;Lishui District Auditing Bureau of Nanjing,Nanjing 211200)
出处
《中国审计评论》
2022年第2期89-99,共11页
China Auditing Review
关键词
可持续交通
环境审计
政府审计
中国政府
Sustainable Transport
Environmental Audit
Government Audit
Chinese Government