北京林业大学学报（社会科学版）2025，Vol.24Issue(3)：83-92,10.DOI:10.13931/j.cnki.bjfuss.2025086
美国国家公园审计的经验及启示
The Experience and Implications of National Park Audits in the United States
摘要
Abstract
Amid growing resource and environmental challenges,China has increasingly prioritized the protection of natural resources and ecosystems,and continuously advanced the process of environmental governance.As the key component of the protected area system,national parks play a vital role in conserving biodiversity and achieving sustainable development goals.Auditing their fund utilization,policy implementation,and conservation and management activities can enhance resource protection and governance efficiency.To date,the U.S.Government Accountability Office(GAO)has issued more than 170 audit reports on national parks,and accumulates substantial experience in this domain.This article reviews the practical achievements of GAO's national park audits across three dimensions:audit basis,audit content,and the application of audit methods and techniques.Drawing on GAO's mature experience in these areas and considering China's current practices,the study proposes insights for China to strengthen its audit framework,expand audit coverage,prioritize talent development,and enhance information disclosure,thereby better achieving resource protection and promoting sustainable development.关键词
环境审计/国家公园审计/美国审计署/自然保护地体系/生态环境保护Key words
environmental audit/national parks audit/the U.S.Government Accountability Office(GAO)/protected areas system/ecological environmental protection分类
资源环境引用本文复制引用
王丽,任佳怡..美国国家公园审计的经验及启示[J].北京林业大学学报（社会科学版）,2025,24(3):83-92,10.基金项目
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)、局校合作项目"推进黄山市资源环境审计高质量发展"(2023HX028). （23GLC004）
