| In the past 40 years of reform and opening up,China’s economy has grown rapidly,but at the same time some of its ecological environment has been sacrificed.In 2016,General Secretary Xi Jinping proposed that "the restoration of the ecological environment of the Yangtze river should be placed in an overwhelming position at present and for a long time to come," and that "we should focus on major protection and not major development".In the following two years,provinces and cities introduced a number of environmental control measures to deal with the seriously damaged waters.In early 2018,the national audit office announced for the first time the implementation of policies and measures related to ecological and environmental protection and the use of funds in 11 provinces and cities along the Yangtze river economic belt from 2016 to2017.During the rectification period after two years of governance and audit,the Yangtze river economic belt ushered in many policy adjustments.In order to restore the ecological environment of "Dong ting lake area",all local governments are faced with huge interests.Among them,"Dong ting lake district" has experienced great changes in the industrial structure and economic development trend.Research question: what is the impact of environmental audit on regional economic development? How does environmental audit affect regional economic development? What role do audit institutions play in environmental governance? In view of the above problems,this paper will combine the environmental audit process of "Dong ting lake district" of the Yangtze river economic belt with the changes of economic development before and after,and explore the internal relationship between environmental audit,environmental governance and regional economic development.Current research status :(1)researches related to environmental audit and environmental governance focus on the definition,objectives,objects and contents of environmental audit,and use empirical methods to explore the relationship between environmental audit and environmental performance improvement;(2)studies related to factors affecting regional economic development mainly focus on the impact of certain resources,environment,society and economic characteristics on economic development;(3)most of the studies related to "Dong ting lake area" focus on impact studies,which focus on its formation and evolution process,resource change,environmental factor change and other aspects.From the description of the above research status,there is still a big gap in the research on the impact of environmental audit on regional economic development.Based on the above research problems and current situation,this paper will explore the functions,objectives and role of environmental audit in the process of environmental governance according to the literature.By analyzing the change of economic development trend of "Dong ting lake district" before and after environmental audit,and combining with the local government’s attitude towards environmental governance,the paper discusses the internal logic that environmental audit affects regional economic development.Finally,it provides more directions for environmental audit and provides experience and Suggestions for the transformation of regional economic development.Conclusion: the implementation of environmental audit can effectively implement environmental governance policies and slow down the rapid growth of regional economy to some extent in a short period of time.Under the circumstance of consistent implementation of environmental policies,environmental audit plays a positive role in promoting the long-term stable development of regional economy.Secondly,the implementation of environmental audit can provide timely evaluation and feedback on environmental governance policies,and promote the effective implementation of environmental governance policies and the efficient use of environmental funds.Through the implementation of the treatment measures,eliminate or dispose of the high energy consumption,high water consumption,high pollution industries,under the guidance of the policy to follow up the production mode,the capital into other competitive industries,and gradually achieve the results of regional economic transformation. |