Ecological civilization construction is an essential part of "Five-in-One"strategic layout involving economic

political

cultural

social and ecological construction which is put forward in the 18 th NPC report. It is closely related to ecological civilization audit whose duty is to provide audit opinions or authentication on economy

efficiency

effectiveness

environment and fairness of the practices and results of ecological civilization construction in the process of economic and social development. Taking the essential connotation of ecological civilization audit as a key point

this paper illustrates its denotation and route to provide a brief theoretical framework for the innovation and development of ecological civilization audit.