Research On The Basic Norm Of The Governmental Internal Control Of Ecological Resources And Environment Management

In 2013, the CPC hold the Third Plenary Session of the 18 th CPC Central Committee, which proposed a national strategic target to modernize the national management system and its ability. The construction of the ecological civilization is a part of the national management task, which focuses on the nation’s ecological resources and environment managemen t. The Central Committee issued an administrative order, which proposed to strengthen local government responsibilities such as public services, environmental protection by optimizing the organizational structure of government, and then complete the transform of government functions, and reform the ecological environment protection system to speed up the construction of ecological civilization system. Establish a scientific and reasonable government al internal control system of ecological resources and environment management can help the government manage the environment and ecological resources much more effectively and more efficiently, and then realize the promotion of the construction of ecological civilization.First of all, this paper defined concepts of government ecological resources and environment management, corporate internal control, and the internal control of government ecological resources and environment management, defined the research scope, and then summarized the domestic and foreign research concerning about government ecological resources and environment management, the development history of environment management organization design, and the governmental internal control. Secondly, based on the principal-agent theory, fiscal federalism theory, and new public management theory, the paper analyzed the internal control of the ecological resources and environment management. Then, after analyzing the effect of the national environmental strategy adjustment, the transformation of government functions and the super-ministry reform of the environmental protection agency, the paper proposed that only by reconstructing the internal control of ecological resources and environment management organization, and establishing Environmental and Resources Department can the government achieve top-level design of the internal control policy of environmental management, and then meet the requirements arises by the changing environment. Moreover, this paper designed the basic norms of the internal control of the government ecological and resources management from the aspect of the target and principle, the basic elements of internal control, and the process elements of internal control. Finally, this paper put forward that only by reorganizing the government ecological resources and environmental departments into Environment and Resources Department, and enacting relevant policies can the basic norms of the ecological resources and environment management internal control be effectively promoted.