Environmental Auditing Meachnism Research In The Construction Of Ecological Civilization

Environmental pollution and ecological degradation have become the key points and difficulties of the current and future sustainable development, to protect and improve it is extremely urgent. The new government put forward that one of the goals of the national governance is to protect the ecological environment and build socialistic ecological civilization, and also clear that it is the country “five one” strategy. The goal undoubtedly is an urgent requirement to achieve harmonious coexistence between man and nature, man and society, as a new type of civilization form which bearing material civilization, spiritual civilization and political civilization, ecological civilization construction is the great opportunities and challenges of human society to get rid of or overcome the current ecological and environmental crisis.Environment audit is a new audit response putted forward under the background of increasingly environmental pollution, it is a new type of audit, which based on people's realization of environmental protection and sustainable development, aiming to monitor, early warning, reveal, rectify and repair the ecological environment. As an important part of national governance, it has independent functions of supervision and evaluation, it is the organic part of ecological civilization construction system and the assurance of effective operation. However, it started relatively late, the theory and practice were premature. Its' scope limitation on some important resources and policy program, method still focus on performance audit, compliance audit and special funds audit, legislative system and announcement mechanism also not perfect, all of these limit its' fuctions and lead to preventing risk and rent-seeking risk. Building ecological civilization, must to establish a complete system and carry on “green, circulation, low carbon” three steps, environmental auditing as a immune system throughout the system has great significance to ecological civilization construction. Therefore, study the mechanism of the environmental auditing in the construction of ecological civilization will become the focus of the full text.Based on the basic theory of environmental audit, the paper adopts the research methods of theoretical analysis, normative research and case analysis to study the environmental audit of the construction of ecological civilization. First, the paper discusses the background and significance of environmental auditl under the construction of ecological civilization, analyses domestic and foreign literature on the environment audit and ecological civilization. On this basis, describes the contents and methods of this paper. Secondly, it difines the important concepts, such as ecological civilization, environmental audit and government environment audit, then based on the analysis of the correlated theory to find out the relationship between ecological civilization and environmental audit.Thirdly, analyses the mechanism and current situation of environment audit how to ensure ecological civilization, which contains andit demand and evolution course, next on the basis of the status quo at home and abroad contrast summarizes the deficiency existing in our corrent country. Fourth, the research with PEST analysis and water pollution audit case analysis from macro and micro perspectives discusse the problem of the environment audit and put forward countermeasures.