Audit Research Of Government's Ecological Civilization Construction Behavior

Prosperity of ecological is followed by that of civilization.Since the report of the18 th National Congress of the Communist Party of China brought ecological civilization construction into the “ Five in One ” layout,our country's ecological civilization construction is gradually moving toward the direction of legalization,institutionalization,and standardization.As listed in the 19 th report of China Party,we should speed up the reformation of the ecological civilization to build a beautiful China.The government work report in 2018 also pointed out that the ecological civilization system should be improved in terms of the ecological environment,the use of natural ecological space,and the compensation mechanism for ecological environmental damage.The newly revised constitution,issued in March 2018,puts forward that the development of material civilization,political civilization,spiritual civilization,social civilization,and ecological civilization should be promoted coordinately.It is the first time that ecological civilization has been written into the constitution,which not only indicates that China's ecological civilization construction has taken an important step from theoretical discussion,experimental research to institutional safeguards but also signifies that China's ecological civilization construction has entered a new era of unprecedented intensity,comprehensive development,and diversified mode.In the process of ecological civilization construction,the government plays a dual role as a leader and an implementer,which is directly involved in the construction and implementation of ecological civilization.Given that the government plays an important role in the promotion and demonstration of ecological civilization construction,supervision of the government's ecological civilization construction behavior is of particularly importance.As part of the national governance system,audit supervision has important implications for maintaining the national ecological security and deepening the process of ecological civilization construction.Ecological civilization auditing,proposed by the domestic researchers according to the current situation of our national ecological civilization construction,is a new way to serve thestate governance.It is a compositional audit covering fiscal and financial audit,compliance audit,economic responsibility or performance audit,and party as well as government leader resign audit.The audit of ecological civilization construction behavior,a kind of ecological civilization audit,it is an audit form of the concrete operation activities of the construction subject in the process of ecological civilization construction.The study of this paper starts from the government's ecological civilization construction behavior.Based on the framework of environmental audit and behavior audit,we try to construct a theoretical framework of the government ecological civilization construction audit and finding the concrete implementation way through theoretical analysis,normative research and other methods.First of all,we analyze the current situation and significance of the ecological civilization construction behavior audit in China under the current background,and probe into the new ways of ecological civilization auditing to serve the country's governance.Secondly,we define the concepts related to ecological civilization construction,including ecological civilization audit,ecological civilization construction behavior audit,etc.Thirdly,referring to the theoretical framework of traditional auditing,the theoretically we discuss the auditing methods used in the government's ecological civilization construction audit.Fourthly,with reference to the theoretical framework of behavior audit,we explore the business classification and general process of the specific operations in the government's ecological civilization behavior audit.Finally,from 4different aspects of the auditorial system construction,the auditorial content and method,the auditorial personnel literacy and the joint auditor,the paper puts forward the implementation path of promoting the government's ecological civilization construction behavior audit.