中文摘要：

渔业管理审计是渔业治理的重要工具，开展渔业管理审计有利于实现渔业的可持续发展，论文借鉴最高审计机关国际组织（INTOSAI）。环境审计工作组发布的《可持续渔业管理审计指南》，分析了开展渔业管理审计的必要性、明确了开展渔业管理审计的依据和审计步骤，并对我国审计机关开展渔业管理审计提出了若干建议。

英文摘要：

Carrying out fisheries management auditing is an important tool to govern fishery, for it helps fishery to realize sustainable development. Drawing lessons from Auditing Sustainable Fisheries Management： Guidance for Supreme Audit Institutions issued by the INTOSAI Working Group on Environmental Auditing （WGEA）, this paper analyses the necessity of fisheries management auditing, clarifies the criteria and steps of fisheries management auditing, and provides China＇s national audit office with several suggestions to carry out fisheries management auditing.