摘要
自然资源与环境审计是国家和地方政府进行自然资源和环境管理的有效方式之一。生物多样性审计作为自然资源与环境审计的新兴领域,越来越受到世界各国最高审计机关的重视。鉴于此,以最高审计机关国际组织环境审计工作组2019年修订的《生物多样性审计指南》中介绍的十个生物多样性审计主题及其涉及的案例为研究对象,分析世界各国在生物多样性审计领域所取得的成效,深入探讨这些审计实践经验为我国开展生物多样性审计带来的启示。
Natural resources and environment audit is one of the powerful tools for national and local governments to manage resources and environment.As a new field of natural resources and environment audit,biodiversity audit has attracted more and more attention from audit institutions all over the world.This paper is based on the 10 biodiversity audit topics and the cases covered in the 2019 revision of the biodiversity audit guidelines by the Working Group on Environmental Auditing of the International Organization of Supreme Audit Institutions.This paper analyzes the achievements and challenges in the field of biodiversity audit in the world,and further probes into the enlightenment of these audit practices for our country to carry out biodiversity audit.
作者
王丽
庄尚文
王维维
WANG Li;ZHUANG Shangwen;WANG Weiwei(School of Government Audit, Nanjing Audit University, Nanjing Jiangsu 211815, China;School of Economics, Nanjing Audit University, Nanjing Jiangsu 211815, China)
出处
《江苏科技大学学报(社会科学版)》
2022年第1期83-89,共7页
Journal of Jiangsu University of Science and Technology(Social Science Edition)
基金
南京审计大学国家审计研究院一般课题“海外自然资源与环境审计发展新动态研究”(20XSJB06)。