中文摘要：

近年来，环境污染事件频繁发生，生态环境的恶化开始制约中国经济的可持续发展。党的十八大提出“五位一体”的发展战略，生态文明建设被提高到更高的战略高度。生态环境问题与领导干部任期环境责任不清、环境治理不作为和环境责任追究不力存在很大的关系。在生态文明背景下，依托生态文明建设的顶层设计，文章首先探讨了政府环境责任审计的理论基础和构成要素。在此基础上，明确提出政府环境责任审计及环境责任问责的实施路径，即细分环境责任、明确审计内容、规范审计实施，多元化审计主体和问责主体、完善环境责任问责机制，优化政府环境责任审计方法。

英文摘要：

In recent years, environmental pollution events occur frequently, the deterioration of the ecological environment began to restrict the sustainable development of China＇s economy. The 18th China Communist Party Congress proposed ＂Five in One＂ development strategies. The Ecological Progress has been emphasized to a national strategic level. In this paper, based on the top-level design framework of ecological progress, combined with the reality of the environmental responsibility audit, we propose the implementation path of carrying out environmental responsibility audit and environmental accountability to explore the future development of environmental responsibility audit.