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当前,全力推进生态文明建设,强化生态审计,已经成为实现中华民族永续发展和实现“中国梦”的必要环节。在这一过程中,引入审计机制是国家生态战略的重要实现条件,无论对国家、政府还是企业亦或是其他社会组织,都能够通过事先预防、事中控制与事后监督,构建起系统化的生态审计机制,将生态文明建设上升到国家战略与基本国策的高度。从这个角度讲,研究与探讨国家生态文明战略的审计实现机制与保障体系的构建具有一定的现实意义,也是审计理论与审计实践面临的紧迫课题。
At present, promoting all aspects of ecological civilization construction and strengthening ecological auditing has become an essential part of realizing the sustainable development of the Chinese nation and realizing the “Chinese dream.” In this process, the introduction of auditing mechanism is an important condition for the realization of the national ecological strategy. No matter for the state, government or enterprises, or other social organizations, we can establish a systematized system through prior prevention, incident control and after-the-fact supervision Ecological audit mechanism, the construction of ecological civilization rose to the national strategy and the basic national policy of the height. From this perspective, it is of practical significance to study and discuss the implementation mechanism of the audit of national ecological civilization strategy and the construction of the security system, and it is also an urgent task for the audit theory and audit practice.