生物多样性审计：理论基础、技术方法与实践探索

当代财经 ›› 2025, Vol. 0 ›› Issue (11): 141-153.

生物多样性审计：理论基础、技术方法与实践探索

王丽

南京审计大学国家审计学院,江苏南京 211815

收稿日期:2024-11-15 修回日期:2025-06-12 出版日期:2025-11-15 发布日期:2025-11-11
作者简介:王丽,南京审计大学教授,理学博士,主要从事资源环境审计研究,联系方式9275566@qq.com。
基金资助:
江苏省哲学社会科学基金项目“数字赋能江苏‘作物-水-土’资源一体化协同治理研究”（23GLC004）

Biodiversity Audit: Theoretical Foundations, Technical Methods and Practical Explorations

Wang Li

Nanjing Audit University, Nanjing 211815, China

Received:2024-11-15 Revised:2025-06-12 Online:2025-11-15 Published:2025-11-11

摘要/Abstract

摘要： 生物多样性审计是评估生态保护状况的重要工具,也是促进环保政策落地和环境治理的重要手段,其对地球上生物资源的保护和管理有重要作用。生物多样性审计不仅有助于评估生物多样性保护的状况,还能够促进生态安全、生态文明建设和可持续发展。在探讨生物多样性审计理论基础和分析地理学、生物学、生态学、计算机科学与技术等领域应用于生物多样性审计的基础上,结合美国和中国的审计实践经验,提出了我国开展生物多样性审计的建议,包括：构建生物多样性审计制度体系,将生物多样性审计纳入生态文明的治理框架;建立审计部门与生物多样性管理部门协同联动的机制;建立多层次、多尺度的审计指标体系;在典型区域开展生物多样性审计试点。

关键词: 生物多样性审计, 资源环境审计, 生物资源管理

Abstract: Biodiversity audit is an important tool for assessing the current state of ecological protection and a key means of promoting the implementation of environmental policies and governance. It plays a crucial role in the protection and management of biodiversity resources on the earth. Biodiversity auditing not only helps assess the status of biodiversity conservation but also promotes ecological security, ecological civilization construction, and sustainable development. On the basis of exploring the theoretical foundations of biodiversity auditing and analyzing the application of geography, biology, ecology, computer science and technology in biodiversity auditing, this study proposes recommendations for implementing biodiversity auditing in China by integrating audit practices from both the United States and China, which includes establishing a biodiversity audit system and incorporating biodiversity audits into the governance framework of ecological civilization, establishing a collaborative mechanism between the audit departments and the biodiversity management departments, establishing a multi-level and multi-scale audit indicator system, and launching a pilot program for biodiversity auditing in typical areas.

Key words: biodiversity audit, resources and environmental audit, biological resource management

中图分类号:

F239.6

王丽. 生物多样性审计：理论基础、技术方法与实践探索[J]. 当代财经, 2025, 0(11): 141-153.

Wang Li. Biodiversity Audit: Theoretical Foundations, Technical Methods and Practical Explorations[J]. Contemporary Finance & Economics, 2025, 0(11): 141-153.

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