Research on audit supervision of national park creation in China

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.