As the important constituent of the state audit, the resources and environment audit is the important method of carring out the resource conservation and the environmental protection, and is the important way of maintaining the country environmental safety and realizeing the national government. This article expresses the function of the resources and environment audit in country government, analyzes the challenge of the resources and environment audit to service country government, and then puts forward the enhancement ways of the resources and environment audit to service country government.%资源环境审计作为国家审计的重要组成部分，是落实资源节约和环境保护的重要手段，是维护国家环境安全和实现国家治理的重要途径。本文客观地论述了资源环境审计在完善国家治理中的作用，分析了资源环境审计服务于国家治理面临的挑战，最后，提出了加强资源环境审计服务国家治理的选择途径。
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