Author(s)

Xiaowen Wang

Corresponding Author

Xiaowen Wang

Abstract

As an important initiative of national environmental governance, resource and environmental auditing aims to monitor the behavior of local governments in the process of ecological and environmental governance, and plays an increasingly important role in the sustainable development of the country and society. Through the analysis of the changes in China's resource and environmental audit system, from the perspectives of policy and practice, it is found that China's resource and environmental audit has gone through four stages: exploration, start-up, development, and deepening. On this basis, a prospective analysis of resource and environmental auditing in China is presented, and thoughts are given on how to promote the modernization of the national ecological and environmental governance system and governance capacity and the development of resource and environmental auditing.

Keywords

Resource and environmental auditing, Institutional change