Research on the Innovation of Joint Audit Mechanism for Resources and Environment from the Perspective of Collaborative Governance
Abstract
and environmental cross-domain, this paper constructs a “three-dimensional linkage” joint audit model (cross-level, cross-specialty, and
cross-regional), and systematically deconstructs the operation mechanism and practical path of joint audit through the methods of literature
research and actual case analysis. The research finds that administrative barriers, information silos and ambiguous rights and responsibilities
are the key factors restricting the collaborative efficiency of environmental audits. However, the dynamic collaborative platform based on
multi-source data collection and the “penetrating” responsibility traceability mechanism can effectively enhance the synergy of audit supervision and promote the collaborative effect of the joint audit mechanism in the process of environmental governance. The research proposes
a three-in-one collaborative auditing scheme of “system - technology - organization”, providing auditing solutions for solving cross-regional
problems in environmental governance and contributing to achieving the goal of “modernization of harmonious coexistence between man
and nature” proposed at the 20th National Congress of the Communist Party of China.
Keywords
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DOI: http://dx.doi.org/10.18686/fm.v10i4.14108
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