Scientific and reasonable ecological audit index system can not only regulate the ac- counting behavior of resource-based enterprises

but also guide the long-term development goals of enterprises. For those resource-based enterprises which use regional natural resources and mainly rely on material cost consumption

ecological audit is one of the important mea- sures to improve the efficiency of resource utilization. The construction of ecological audit in- dex system of resource-based enterprises is based on the hypothesis of“ecological rational eco- nomic man”

with comprehensive income theory

industrial ecology theory and environmental performance audit theory as the basic logical starting point and value destination. The ecologi- cal audit index system of resource-based enterprises includes four aspects: ecological public opinion audit

ecological resource audit

ecological pollution audit and ecological responsibili- ty audit.