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绿色战略使命导向下生物多样性审计发展现状与提升策略研究

Development Status and Improvement Pathways of Biodiversity Auditing under the Guidance of Green Strategic Missions

  • 摘要: 生物多样性审计是推动经济社会绿色转型与生态文明建设的重要制度工具,也是落实绿色战略使命、实现生态系统功能完整性保护的关键监督手段。立足绿色战略使命的宏观背景,以可持续发展理论、短板效应理论与生态位理论为分析框架,综合运用文献综述与案例分析方法,系统梳理了我国生物多样性审计的发展现状,深入剖析审计实践中面临的四大核心困境:审计对象的活态性与隐蔽性导致取证困难、审计边界缺乏明确划分、绩效评估缺乏适用标准、审计周期缺乏长效机制。在此基础上,构建了涵盖“审前规划—审中执行—审后管理”的全流程审计优化路径,提出以生态风险为核心的立项机制、跨学科协同审计模式、多元融合证据体系及适应性长效跟踪闭环管理等系统性对策。研究表明,将生物多样性审计嵌入绿色战略使命框架,有助于推动审计评价从经济合规导向转向生态功能导向,实现审计监督从事后核查向事前风险防控的根本性转变,为“美丽中国”战略提供可量化、可追溯的制度保障。

     

    Abstract: Biodiversity auditing represents a critical institutional instrument for advancing the green transformation of economic and social development and fostering ecological civilization, as well as a pivotal supervisory mechanism for implementing green strategic missions and safeguarding the functional integrity of ecosystems. Grounded in the macro-context of green strategic missions, this study employs sustainable development theory, the weakest-link effect theory, and ecological niche theory as its analytical framework, drawing on systematic literature review and case study methodologies to examine the current development landscape of biodiversity auditing in China. The study conducts an in-depth analysis of four core challenges confronting audit practice: evidentiary difficulties arising from the dynamic complexity and concealment of audit objects; ambiguous delineation of audit boundaries; the absence of applicable performance evaluation standards; and inadequate long-term audit mechanisms. On this basis, the study constructs a comprehensive optimization pathway encompassing the full audit cycle of “pre-audit planning, in-audit execution, and post-audit management” proposing a series of systematic countermeasures, including an ecological risk-based project initiation mechanism, an interdisciplinary collaborative audit model, a multi-source integrated evidence system, and an adaptive long-term closed-loop tracking management approach. The mbedding biodiversity auditing within the green strategic mission framework facilitates a fundamental transition in audit evaluation from an economic compliance orientation toward an ecological function orientation and drives a transformative shift in audit supervision from ex post review to ex ante risk prevention, thereby providing a quantifiable and traceable institutional guarantee for the Beautiful China strategy.

     

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