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国家公园创建审计监督研究

Research on audit supervision of national park creation in China

  • 摘要: 我国已遴选出49个国家公园候选区,并明确了国家公园建设的时间表、路线图。当前距我国基本建成全世界最大的国家公园体系还有10年时间,这对国家公园顶层设计、创建设立等工作提出了更高要求。审计监督是国家公园行政监督的重要方式之一。通过开展专项审计、跟踪审计等,对国家公园创建过程中的资金使用、项目管理、环境保护等进行监督,能够促进我国国家公园更高效率、更高质量建设。本研究通过采用文献分析、案例研究和专家访谈等方法,围绕国家公园创建审计监督展开研究,重点探讨了其意义、目标、内容和指标体系。研究表明,国家公园创建审计监督对保障国家公园资金使用效益、规范建设程序、保护生态环境和促进可持续发展具有重要意义;审计监督应遵循独立性、客观性、专业性和风险导向原则,涵盖财务、绩效、合规、环境等5个方面46项指标。本研究能够为国家公园审计监督实践、机制建立和国家公园治理体系完善等提供参考。

     

    Abstract: China has selected 49 national park candidate areas and established a clear timeline and roadmap for their development. Currently, there are 10 years remaining until the country’s goal of establishing the world’s largest national park system is largely achieved, which imposes higher demands on the top-level design and implementation of national park initiatives. Audit supervision is one of the important ways of administrative supervision of national parks. Through specialized audit and follow-up audit, it can supervise the use of funds, project management and environmental protection in the process of national park creation, which can promote the construction of national parks in China with higher efficiency and quality.This study employs methods such as literature analysis, case studies, and expert interviews to investigate audit supervision in the establishment of national parks, focusing on its significance, objectives, content, and indicator systems. The findings reveal that audit supervision plays a vital role in safeguarding the efficiency of fund allocation, standardizing construction procedures, protecting ecosystems, and advancing sustainable development. Audit supervision should adhere to principles of independence, objectivity, professionalism and risk orientation, and cover 46 indicators in five aspects: finance, performance, compliance and environment.This research provides valuable insights for refining audit supervision practices, establishing institutional mechanisms, and improving the governance framework of China’s national park system.

     

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