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生态环境形势日益严峻,生态文明建设面临重大挑战,正已成为严重制约中国社会安全、生活安全与经济安全的瓶颈。生态文明建设是一项系统工程,审计监督在其间的作用不可或缺。国家审计应当在总结已有环境审计实践的基础上,吸取多年来资源环境审计工作中的经验,正视审计过程中的各种不足,在持续发展创新审计理念的基础上,厘清生态文明建设的审计思路,并在促进生态文明建设的同时,促进国家审计的自我完善。
The situation of ecological environment is becoming more and more serious. The construction of ecological civilization faces major challenges. It has become a bottleneck that severely restricts China’s social security, life safety and economic security. The construction of ecological civilization is a systematic project, the role of audit supervision in the meantime is indispensable. On the basis of summing up the existing practice of environmental auditing, national auditing should draw on the experience in the audit of resources and environment over the years, face up to the various deficiencies in the auditing process, clarify the auditing of the construction of ecological civilization on the basis of sustainable development of innovative auditing concepts Ideas, and promote the construction of ecological civilization at the same time, promote national audit self-improvement.