Cities play a vital role in promoting high-quality development, achieving higher-quality life, and building cultural prosperity. Goal 11 of the United Nations 2030 Agenda for Sustainable Development is about making cities and human settlements inclusive, safe, resilient and sustainable, reflecting the international community's shared vision of governance with cities as both the subject and the object. Attaching great importance to the audit of sustainable urban development, China's audit institutions have always taken it as an important tool for promoting the high-quality development of the economy and society. The continuous auditing of relevant policies and funds has played an important role in promoting the implementation of major policy measures, safeguarding public funds, and ecological civilization building.
1. China’s Achievements in Sustainable Urban DevelopmentAdhering to a people-centered urban development philosophy, China has been improving the standards of urban planning, construction, and governance, modifying the development patterns of super-large and mega cities, carrying out urban renewal projects, and upgrading urban infrastructure, which made historic achievements in sustainable urban development.
First, the housing supply system and the housing conditions of residents have improved. China has continuously improved the housing supply system, focusing on public rental housing, government-subsidized rental housing, and housing with joint property rights. A total of over 63 million government-subsidized housing units and housing units in rundown urban areas have been built, and about 150 million people in difficulties have realized their dreams of having a home to settle in. Households entitled to subsistence allowances and low-income families have full access to public rental housing, and the housing conditions of lower-middle-income families have effectively improved. China also comprehensively promoted the renovation of old urban residential communities. The renovation of 217,000 old urban residential communities has started, benefiting over 37 million households and nearly 100 million residents. It has also improved the real estate market policy. By adhering to the principle that housing is for living in, not for speculation, local governments are guided to implement targeted, differentiated policies to stabilize the market and to satisfy the basic housing needs of all people.
Second, urban infrastructure has been improved and the general capacity of cities has been enhanced steadily. China has accelerated the construction of a modernized comprehensive transport system. The total mileage of China's railway has reached 159,000 kilometers, among which the mileage of high-speed railway has reached 45,000 kilometers. The total mileage of roads in service has reached 5.441 million kilometers, among which the mileage of expressways has been 184,000 kilometers. The number of civil aviation airports has reached 259, 38 of which have an annual passenger throughput over 10 million. By prioritizing the development of public transportation in cities, 55 cities have launched urban rail transit networks, 30 more than that in 2015. The mileage of urban rail transit in operation has reached 10,165.7 kilometers, about three times that of 2015. New business models such as online car-hailing services, shared bikes and shared cars are flourishing, and the proportion of green travel has increased significantly. Municipal public utilities have been improved continuously. The percentage of water supply, gas supply and sewage treatment have reached 99.39 percent, 98.05 percent, and 98.11 percent respectively.
Third, efforts have been made to strengthen urban governance and improve urban living environments. China's urban air quality has improved significantly. The ratio of days with excellent air quality in cities at and above prefecture level has reached 85.5 percent, 4.3 percent higher thant that of 2015. The PM2.5 density has been reduced to 30 micrograms per cubic meter, 35 percent lower than that in 2015, making China one of the countries with the fastest improvement in atmospheric environmental quality in the world. China has also promoted the construction of water-conserving cities. A total of 145 cities across the country have been honored as national water-saving cities. The annual recycled water consumption in cities across China is approximately 18 billion cubic meters, with the recycled water utilization rate reaching 29 percent. Besides, China has promoted the construction of national forest city and urban park systems with 219 cities across the country reaching the standards for national forest city, urban park green space per capita increasing to 15.59 square meters, and the green coverage rate of built-up areas of cities rising to 42.96 percent.
2. Experience in Sustainable Urban Development and ExamplesSince 2017, when China first proposed the high-quality development strategy, it has put continuous efforts to improve relevant policies and make continuous progress in reform and development practices, achieving remarkable results. The road of high-quality development is the adaption of Sustainable Development Goals in the Chinese context and the needs of the times, providing valuable experience for promoting the global realization of the Agenda for Sustainable Development.
First, China adheres to a systematic and holistic approach to building livable, resilient, and smart cities. In terms of targets and pathways, China is committed to creating harmonious, livable, vibrant and unique modern cities, and improving the level of new urbanization within the Chinese context. In terms of landscape and patterns, China has changed its single-focused and overspread development model, reasonably managed the scale and construction intensity of cities, and promoted coordinated development between different regions and urban and rural areas. In terms of living environments, the development concept that "lucid waters and lush mountains are invaluable assets" has been carried through in all aspects during the whole process of urban construction. The integrated management of mountains, waters, forests, farmlands, grasslands and deserts has been launched to promote the development of cities in which human and nature coexist in harmony. In terms of basic requirements, China has taken special actions to make up for the shortcomings of infrastructure and to renew and renovate, aiming to build a modernized infrastructure system that is intensive, efficient, cost-effective, safe and reliable, to enhance the resilience and safety of cities. In terms of governance models, China has innovated urban management methods and means, and continued to improve the 5G and fiber-optic network coverage to promote the building of smart cities.
Second, China focuses on the pilot and demonstration work of sustainable development driven by innovation. In 2016, China officially started the construction of Innovation Demonstration Zones for Implementation of the 2030 Agenda for Sustainable Development. This project aims to promote deep integration of technological innovation and social development, eliminate major bottlenecks in achieving sustainable development, and provide reference and inspiration for the sustainable development of similar regions at home and abroad. Over the past seven years since the launch of the demonstration zones, China has adhered to the principle of "one city, one development plan", approved the construction of 11 innovation demonstration zones, including Shenzhen of Guangdong Province, Chenzhou of Hunan Province, and Xuzhou of Jiangsu Province, and accumulated a lot of replicable and scalable experience. Take Xuzhou city, Jiangsu Province as an example, based on the practical needs of high-quality development as the hub city in a resource-exhausted region, Xuzhou actively promotes the transformation of industry, city, ecology, and society. The proportion of high-tech and emerging industries has increased by 10.6 and 23.8 percentage points respectively in five years. The energy consumption per unit of GDP has dropped by 34.5 percent, and a total of 309,000 mu (20,600 hectares) of coal mining subsidence has been restored, realizing the transformation from "a city full of coal ashes and dirt" to "a city with lucid waters and lush mountains".
Third, China attaches great importance to the method of trying out new things first, summing up lessons later, and promoting such experience in the end. In China, the development stages and resource endowments of different regions vary greatly. Therefore, pilot implementation of major policies in some regions has become important experience in China's reform, development, and governance. In the process of exploring sustainable urban development, China first explores patterns and accumulates experience in places with requisite conditions and foundations, and carries out policy guidance, application, and mechanism innovations centered on eliminating bottlenecks in sustainable development. Then such experience plays a demonstrative and leading role in similar regions when expanding pilots. Local governments are encouraged to carry out promotion work based on local conditions and development needs, while building a win-win cooperation mechanism for sustainable development and actively sharing China's experience with the world. For example, Beijing has launched a pilot program to address the housing problems. By improving local laws and regulations, introducing financial resources, and broadening supply channels, the city is able to ensure the stable and healthy development of the housing rental market and continue to promote the improvement of the housing support system featuring both renting and housing purchase.
3. Audits Effectively Safeguard Sustainable Urban DevelopmentIn recent years, China's audit institutions have carried out special-purpose audits on policies and funds related to sustainable urban development, including the construction of the housing supply system, funds related to energy conservation and emission reduction, and the construction and operation of major water diversion projects.
First, China has carried out an audit on the construction of the housing supply system to meet the housing needs of all people. Centering on the management of housing supply funds such as low-income housing projects, housing provident funds, and special housing maintenance funds, emphasis has been put on the implementation of policies such as the renovation of old urban residential communities, construction of government-subsidized rental housing and homes with shared ownership, and housing reform, so as to improve the housing market system and housing supply system, increase the effective supply of housing, promote urban renewal projects, and contribute to addressing the housing difficulties of people in straitened circumstances and key groups such as new citizens and young people in big cities.
Second, China has carried out audits on funds related to energy saving and emission reduction to promote the construction of an environment-friendly society. With a focus on the three key fields of carbon emissions, namely energy, industry and transportation, special attention has been paid to the implementation and enforcement of the four major policies on the application of renewable energy sources such as photovoltaic, wind power and biomass power generation, the promotion of new energy vehicles, the control of high-energy-consuming and high-emission projects, and the dual control of the intensity and total amount of energy consumption. Difficulties, obstacles and prominent problems in promoting energy transition and building an environment-friendly society have been exposed, and suggestions for strengthening and improving related work have been put forward to help build green and low-carbon cities.
Third, China has carried out special-purpose audits on major water diversion projects to help build a resource-conserving society. In order to promote the implementation of water conservancy work policy of "water-saving priority, spatial equilibrium, systematic governance, and two-handed force" and to implement the new development philosophy in a complete, accurate and comprehensive manner, China has conducted audits on major water diversion projects. With a focus on the restraints of water resource that affect sustainable development, special attention has been paid to the realization of policy objectives of major water diversion projects in the conservation and efficient use of water, as well as the effective allocation of water resource, so as to promote the optimized allocation and conservation of water resource, and contribute to the water sustainability in cities.
Fourth, China has carried out natural resources accountability audits on leading officials to promote the practice of the green development concept. In order to promote local governments to effectively fulfill their responsibilities for natural resource asset management and ecological protection, and to implement the concept of ecological civilization development and related decisions and plans, natural resources accountability audits on leading officials have been conducted. By expanding the scope of audit elements, emphasis has been put on the implementation of major tasks such as the natural resources asset management, territory development plan, carbon peaking, carbon neutrality, and pollution prevention and control, so as to accelerate the establishment and improvement of audit evaluation standards and indicator systems to help promote the construction of a beautiful China.
The implementation of above audit projects has promoted the practice and experience of sustainable urban development from multiple dimensions such as livability, green and low carbon, water conservation and water security. At the same time, it has exposed the deficiencies and problems in development, and promoted the resolution of problems, addressing of deficiencies, sharing of experiences and optimization of practices by improving top-level design, optimizing policy systems and strengthening overall coordination, so as to contribute to China's sustainable development through auditing.
Appendix: Audit Case of Xuzhou City Ecological Restoration and Green Development
1. Basic Information of Xuzhou City
Xuzhou is located in the northwest of Jiangsu Province, China. Bordering Shandong Province to the north, Jianghuai area to the south, the coastal area to the east, and the Central Plains to the west, Xuzhou is known as a transportation hub with thoroughfares leading to five provinces. It is an important city along the New Eurasian Land Bridge Economic Corridor, as well as the central city of the Huaihai Economic Zone. As an old industrial base and a traditional resource-dependent city, Xuzhou has a coal mining history of more than 130 years, with more than 250 coal mines at its peak, and a heavy industry system dominated by coal, steel, cement and chemicals. It made historically important contributions to the economic and social development of Jiangsu Province, East China and the whole country. However, the long-term large-scale coal mining created 423,300 mu (28,220 hectares) of subsided land, accounting for 2.4 percent of Xuzhou's whole area, which caused serious ecological problems. Since 2010, Xuzhou has faced great challenges in promoting industrialization and urbanization. For example, outdated technology led to less competitive resource-dependent enterprises, insufficient innovation caused the slow development of emerging industries, environmental governance and ecological protection were in grave difficulties, and urban living environments were relatively poor, all of which became key bottlenecks restricting Xuzhou's sustainable development.
2. Background of the Audit Project
The 14th Five-Year Plan put forward the goal of promoting green development and developing a new model of modernization with humans developing in harmony with nature. As a typical old industrial base and resource-dependent city, Xuzhou faced the major issue of how to realize the transformation and development of a resource-exhausted city. In 2022, the State Council approved the construction of an Innovation Demonstration Zone on the Implementation of the 2030 Agenda for Sustainable Development in Xuzhou, with the development goal of "innovation leading the high-quality development of resource-based regional central city". Through the in-depth analysis of challenges confronting development, Xuzhou identified the difficulties in the sustainable use of traditional industrial and mining wasteland as the major problem, regarded ecological restoration and green development as an important channel to solve the bottlenecks of urban development, and developed a distinctive path of urban and ecological transformation. It provided a reference for resource-exhausted cities to achieve transformation and development. Xuzhou's audit institution paid attention to ecological restoration and green development in various audits from multiple perspectives at a deeper level, serving the construction of a sustainable development demonstration zone with powerful and effective audit supervision.
3. Focus of Auditing
- Implementation of ecological restoration policies. The focus was placed on the implementation of policies, decisions and arrangements such as the restoration of former industrial sites, comprehensive improvement of coal mining subsidence areas, and the governance of quarries, highlighting problems such as failure to carry out ecosystem protection and restoration in accordance with regulations, damage to the ecological environment, and encroachment of industrial land into natural protection areas.
- Management of special funds. The focus was put on the allocation efficiency and expenditure effectiveness of various types of financial special funds for ecological restoration and governance, highlighting problems such as the fragmentation of funds allocation, overspending of funds, swindling of compensation funds, and withholding and misappropriation of financial special funds.
- Construction of the ecological restoration mechanism. The focus was put on the improvement of property rights system for natural resources and asset management system, as well as the establishment and implementation of systems such as the mechanism for the use of funds for ecological protection and restoration, inter-regional cooperation on pollution prevention and control, and environmental damage compensation system, highlighting problems such as a lack of clarity on duties and responsibilities, a lack of effective coordination at different levels, and a lack of balanced spatial distribution.
- Implementation and effectiveness of restoration projects. The focus was put on the rationality of the feasibility study of ecological restoration projects, the compliance of construction management, the effectiveness of investment control, and whether the environmental and social benefits of the ecological restoration project reached the expected goals after its implementation, highlighting problems such as hasty project launch, loose investment control, and poor restoration results.
4. Main Experience and Practice.
- Fully understand policies and strengthen pre-audit study based on problems. First, focus on macro research policies. Xuzhou conducted in-depth research on policies related to ecological civilization construction, and ecological protection and restoration, studied and comprehended the eco-civilization thoughts behind policies and goals, and improved the systematic understanding of ecological restoration related work. Second, identify the entry point of the audit. Through multiple channels of research and collection of relevant data and information, Xuzhou mastered the basic situation of problems such as damage to the ecological environment and encroachment on natural protection areas in the region, sorted out the list of tailings ponds and ecological restoration projects in the region, and reasonably determined the scope of the audit. Third, prepare a list of audit questions. Xuzhou summarized the common and typical problems of ecological damage found by audits in recent years to create a list of audit questions, listed the types of problems and corresponding laws and regulations for each subject matter, standardized problem descriptions, and unified qualitative standards and handling and punishment opinions, so as to enhance the efficiency of spotting problems and collecting evidence at the audit site.
- Make overall plans and take multiple measures to achieve comprehensive audit coverage. First, in the audits of earmarked accounts in public finance, Xuzhou adhered to the principle of comprehensive layout and scientific project establishment centering on ecological restoration, mine governance and green development. For example, in the audits of earmarked accounts in public finance, attention was paid to the transformation of traditional industries into high-tech and low-energy consumption, and problems such as scattered allocation of relevant sci-tech funds and low performance were exposed. The competent authorities were urged to introduce more than ten systems and allocate more than 12 million yuan stranded funds to ensure the effective connection of innovative resource elements. Second, in the audits of various ecological restoration projects, Xuzhou tracked the ecological environment restoration, improvement of flood control and drainage, and cost-effectiveness of projects. For example, in the real-time audit of Phase III project of the comprehensive treatment of Pan'an Lake coal mining subsidence, Xuzhou paid attention to issues such as bidding compliance, project budget accuracy and project change rationality, and put forward more than 170 pieces of audit recommendations. Third, Xuzhou conducted the auditing of accountability and natural resource assets on economy and ecology of leading officials. With a focus on the performance of leading officials' duties in ecological protection and restoration, the facts of whether effective protection and rational development were achieved and whether scientific development concepts and correct views on evaluating officials' performance were established were reviewed.
- Take bold steps to explore new ground and lead the new development of auditing with innovation. First, Xuzhou took the lead to introduce the Evaluation Indicator System for Natural Resources Accountability Audits on Leading Officials of Township Party and Government Bodies in Xuzhou (Trial). Focusing on the implementation of decisions and policies related to resources and the environment, the achievement of goals and tasks and related supervision and evaluation, the exploitation and utilization of natural resources, as well as the performance of functions related to the ecological protection and restoration, ecological environmental protection and pollution prevention, the document has six primary indicators, 18 secondary indicators and 89 tertiary indicators to provide guidance for this type of audit. Second, Xuzhou took the lead in introducing documents such as Implementation Opinions on Natural Resources Accountability Audit on Leading Officials, clarifying that the achievements of leading officials in ecology will be evaluated when they leave office, establishing a relatively mature policy of natural resources accountability audit on leading officials in line with Xuzhou's reality, so as to guide the green development of the city. Third, Xuzhou implemented the ecological audit model of "1+N", covering special-purpose audits of atmosphere, sewage, land, green spaces, mines, etc., to help rectify outstanding ecological problems. It fully utilized the audit method that combined "online analysis of doubts + on-site investigation of doubts" to improve the level of audit results.
5. Main Auditing Results
- Green development has become a defining feature of ecology. The audit accelerated the implementation of projects such as the restoration of former industrial sites, comprehensive treatment of coal mining subsidence, and governance of quarries, promoted the continuous increase in urban green coverage and per capita park green space in urban areas, and continued to improve the water environment. The area of protected wetlands in Xuzhou grew by 26,700 mu (1,780 hectares) and urban green space grew by 390 hectares. A garden city featuring mountains and waters is taking shape rapidly.
- Comprehensive ecological benefits are increasingly evident. The audit promoted the implementation of the action plan for the construction of a regional science and technology innovation center. Xuzhou carried out 13 municipal-level science and technology projects related to dual carbon goals, guided and improved the implementation of science and technology policies and the management of science and technology projects. Annual key projects were determined with a focus on ecological restoration, green development, science and technology innovation and other aspects, and the scale of core industries such as the green and low-carbon energy and digital economy exceeded 120 billion yuan.
- The ecological civilization achievements are co-constructed and shared. The audit promoted the systematic implementation of ecological restoration projects and built 15 pilot demonstration models. Together with the United Nations Human Settlements Program, Xuzhou released technical standards such as the Technical Standard for Ecological Restoration in Coalmining Subsidence Area of Huang-Huai-Hai Plain, providing technical reference for ecological restoration in other similar cities. In 2023, Xuzhou attended the 3rd International Forum on Big Data for Sustainable Development Goals and the International Forum on Sustainable Utilization and Green Development of Water Resources, as a representative of the demonstration zones. Xuzhou passed on the wisdom of driving growth and development through innovation.