珠三角地区生物多样化审计探析

On Biodiversity Audit of the Pearl River Delta Area

随着经济的快速发展,改革开放前沿阵地的珠三角地区生物多样化面临日益严峻的局面,针对政府出台的环境资源保护政策及相关机构投入的人财物,加强对生物多样化管理政策、系统及活动审计已成为审计行业新的领域。通过对珠三角地区生物多样化及审计现状分析,本文探索分两步建立生物多样化审计框架,从工作制度、人才培养、审计方法及理论研究等方面来健全完善珠三角地区生物多样化审计。

The fast developing economy has witnessed deteriorating situation of biodiversity of the Pearl River Delta area,the forefront of the national reform and opening-up. The governments of all levels have carried out policies to strengthen the environmental protection,while the supporting organizations have also increased the inputs of manpower,finance and materials. Audit related to the policies,institutions and activities of biodiversity administration has become new domains of the audit industry. Through analyzing the current situation of biodiversity and auditing in the Pearl River Delta area,the paper points out that the biodiversity audit of the area can be enhanced and perfected by adopting a two-step strategy to establish a proper auditing framework,which includes working system,personnel training as well as studies on auditing methods and theories.