Research On The Construction And Application Of Environmental Audit Evaluation Index System From The Perspective Of Ecological Civilization

The Chinese Communist Party places the construction of ecological civilization at a crucial strategic position.At the 17th National Congress of the Communist Party of China in 2007,the party and the government regarded the establishment of a good ecological environment in 2020 as an important indicator of building a well-off society in an all-round way.This means that my country has given great importance to the construction of ecological civilization.At the 18th National Congress of the Communist Party of China in 2012,the CPC Central Committee put forward the strategic goal of"five in one"and put the ecological goal of"beautiful China"into the political report for the first time.At the Second Session of the 13th National People’s Congress in 2019,General Secretary Xi Jinping talked about the"four ones"and"three manifestations."As the clarion call for pollution prevention is blown,the government environmental audit inevitably assumes major responsibilities.First of all,this paper expounds the research status of government environmental audit,environmental audit index system and environmental audit content at home and abroad,and determines the ideas for the following research.Based on the existing research,this article combines the existing ecological civilization theory,environmental resource theory and governance theory to analyze the goals and realization paths of the ecological civilization strategy,summarizes the evaluation mechanism of government environmental audit from the perspective of ecological civilization,and forms the government environmental audit evaluation The theoretical basis of the index system.Secondly,according to the theoretical basis of the government environmental audit evaluation index system from the perspective of ecological civilization described above,the evaluation criteria are based on"the pressure of ecological civilization,the quality of ecological civilization,and the governance of ecological civilization".As well as the current laws and regulations as the evaluation content,construct a government environmental audit evaluation index system from the perspective of ecological civilization,and introduce variable weight comprehensive evaluation method and principal component extraction method to make the evaluation result more objective,comprehensive and scientific.The traditional constant-weight evaluation method is difficult to meet the requirements of the balance of ecological civilization strategy,and the ideal evaluation effect can be obtained by giving too much weight to several indicators.This leads to the neglect of some environmental benefit indicators in the environmental audit and evaluation,and too much attention to some economic benefit issues.Therefore,this article combines the environmental evaluation index system with the comprehensive analysis method of variable weights to"punish"or"reward"behaviors that affect ecological civilization,enhance the functionality of the ecological civilization environmental audit results,and promote economic coordination and green development in various provinces and cities.Finally,this article takes the actual data related to the ecological civilization environment in 9 districts and cities^（2）in Zhejiang Province in 2018 as a case,and applies the constructed environmental audit evaluation index system from the perspective of ecological civilization to further confirm that the government environmental audit evaluation index system and evaluation method have Reasonable and applicable.According to the comprehensive evaluation results of the government environmental audit evaluation index system obtained in this paper,conclusions are drawn and corresponding audit improvement measures are proposed,to play the audit supervision function,assist the development of the fight against pollution,and help build a beautiful China.