Study On The Audit Supervision Of "Turning Lucid Waters And Lush Mountains Into Invaluable Assets" Property Rights Mechanism ——A Case Study Of The Value Realization Of Ecological Products In Yangtze Economic Belt

The concept of "lucid waters and lush mountains are invaluable assets" was formally put forward in the report of the 19 th National Congress of the Communist Party of China.From the development context of the "Two Mountains Theory" proposed by Comrade Xi Jinping,we can see a continuous thinking on social development.As an epoch-making way of thinking,the thought of ecological civilization is a guiding thought that can be closely related to human life."Lucid waters and lush mountains are invaluable assets" as a practical understanding of ecological civilization thinking,its own operation mode is essentially the unification of the deep dimension between ecological protection and economic development.It tries to realize the common development of people’s livelihood economy and ecological restoration through the deep transformation of "lucid waters and lush mountains" to "gold and silver mountains".As a special commodity form,ecological products undertake the mediating role of the transformation mechanism of the "Two Mountains Theory".Therefore,the ecological products designed in the dimension of legal rights relationship in the Marxist property rights system have become the key to the sustainable operation of the high-quality transformation process of "lucid waters and lush mountains are invaluable assets".This paper mainly adopts the method of case study to test the theoretical framework empirically,and then studies the audit supervision of the property rights mechanism of "Two Mountains Theory".First of all,four national parks that were set up in the pilot program from 2019 to 2020 were selected as the case study objects.Through the "three-step coding method",the common extraction of the text content was carried out,and then the functional factors of the property rights mechanism and the property rights were systematically analyzed.The relationship between the mechanism and the audit supervision mechanism,thus forming the theoretical framework of the audit supervision model of the property rights mechanism that "lucid waters and lush mountains are invaluable assets".Secondly,it makes an in-depth analysis of the intermediary form in the transformation process of "lucid waters and lush mountains are invaluable assets" combined with the theory of Marxist property rights and the theory of audit supervision and control.By decomposing the property rights system into capital logic,commodity logic,institutional logic and technical logic,and taking the success of the four major park property rights mechanisms as the explained variables,a Logit regression model is established to analyze the comprehensive property rights strength,the logical strength of each subdivision,and the operation of the property rights mechanism.relationship between success.Moreover,the long-term effectiveness of the operation of the property rights mechanism is closely related to the audit and supervision mechanism.Therefore,the basic functions of the audit mechanism,such as economic verification,supervision and accountability,and system feedback,jointly form the "supervisory control theory" of ecological civilization auditing,which reacts to the later decision-making direction in the property rights mechanism.The research of this paper finds that（1）economic benefits,ecological effects and supervision are the necessary conditions for the successful operation of the property rights mechanism of the "two mountains" theory;（2）weak property rights will inhibit the transformation of "two mountains";（3）Strong supervision is the controlling power of the balance of property rights development.On the one hand,if the government is allowed to pursue economic growth,the conversion rate of the "two mountains" will increase,but the ecological effect of the "two mountains" will be greatly reduced;The government’s pursuit of ecological effect indicators can easily cause harm to people’s livelihood.Empirical evidence has proved that the strength of the property rights mechanism is positively correlated with the success of the "two mountains" property rights mechanism.Subsequent audit normative research has determined the theoretical basis of ecological civilization audit supervision and control.