Research On The Basic Theory Of Rural Environmental Resources Auditing In The Perspective Of Ecological Civilization

China’s economy has maintained rapid growth since its reform and opening-up. Meanwhile, environmental problems are increasingly catching the attention of experts, scholars and the public because of the intensified contradiction between economic growth and environmental protection. In recent years, although urban environment problems are alleviated under the supervision and administration of environmental protection department to some extent, the effect of rural environmental management is not satisfied. A major problem is that more and more heavy polluting enterprises move to rural area, bringing a serious influence to the local ecological environment, especially to some resources closely related to our lives such as atmospheric resources, farmland and underground water resources. Besides, the development level of china’s urban and rural economic varies greatly, and rural economic development may lag behind the city for a long time. More recently it shows that some local authorities have to sacrifice ecological environment for a temporary economic benefit. Difficulties of governance, wide scope of influence and the lack of protection consciousness have become the main three reasons of the rural environment pollution problem. For these reasons, rural environment resource auditing work has not actually developed rapidly.Since 18th Communist Party of China (CPC) National Congress, our party called for taking our own road and building socialism with Chinese characteristics, which was based on the primary stage of socialism. Our overall approach is to promote economic, political, cultural, social, and ecological progress, and our general task is to achieve socialist modernization and the great renewal of the Chinese nation. It is the first time that CPC gives high priority to making ecological progress and incorporate it into all aspects and the whole process of advancing economic, political, cultural, and social progress. We must put system building in the crucial position to protecting the ecological environment. A set of complete systems and regulations shall be established as soon as possible. Besides, it is imperative to improve the property right system of natural resources and use management system, and to draw boundary lines of ecological protection. In addition to these measures, our party shall apply a system of compensated use of natural resources and ecological compensation, creating a complete set of ecological environment protection management mechanism.To introduce ecological progress into environmental auditing not only can make a success in environmental auditing work with the requirements of the latest national strategic development, but also can be good for auditing work to play a positive role in promoting economic development. Environment auditing researches in the perspective of ecological progress, especially in the aspect of rural area, will establish an auditing theoretical system of environmental protection and speeding up ecological progress. In other words, a complete set of auditing theoretical system is significant to our nation’s economic and social development.In conclusion, this dissertation mainly studies basic theories of rural environment resource auditing work with Chinese characteristics in the new historical period. The current situation is the result of a combination of problems. According to the time request, it is necessary to analyze environment auditing researches in the perspective of ecological progress, and to argue its scientificity and feasibility. As a branch of environmental auditing theory, rural environment resource auditing theory definitely lives up to the basic structure of environmental auditing theory. At the same time, rural environment resource auditing work has its distinctiveness. According to this, the dissertation involves further elaboration of several key parts. In order to apply rural environmental auditing theory into practice, the writer provides several suggestions from four aspects:personnel security, auditing system security, legal protection and human resources. In this way, rural environment resource auditing work can be implemented successfully in the long run.