摘要
濒危物种审计作为生物多样性审计的重要分支,是国家和地方政府监督、鉴证和评价濒危物种是否得到有效保护的重要方式。文章立足审计视角,深入分析了我国濒危物种受威胁的现状,从审计目标、审计主体、审计对象、审计内容和审计方法五个方面构建了濒危物种审计的框架,最后,结合我国资源环境审计工作现状,对开展濒危物种审计提出了一些建议,以期为我国未来更好地开展濒危物种审计工作提供借鉴.
As an important branch of biodiversity audit, endangered species audit is an important way for national and local governments to supervise, verify and evaluate whether endangered species are effectively protected.Based on the audit perspective, this paper deeply analyzes the current situation of threatened endangered species in China, and constructs the framework of endangered species audit from five aspects: audit objectives, audit subjects, audit objects, audit contents and audit methods.Finally, combined with the current situation of China’s resources and environment audit, this paper puts forward some suggestions for carrying out endangered species audit, in order to provide reference for China to better carry out endangered species audit in the future.
作者
苗凌
Miao Ling(School of Government Audit,Nanjing Audit University,Nanjing,Jiangsu,211815)
出处
《市场周刊》
2022年第11期143-146,共4页
Market Weekly
关键词
濒危物种审计
生物多样性审计
生态文明建设
endangered species audit
biodiversity audit
ecological civilization construction
