生物多样性审计的国际经验及其启示——基于WGEA《生物多样性审计指南》

International Experience of Biodiversity Audit and Its Enlightenment——Based on WGEA Biodiversity Audit Guidelines

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.