One of the main causes leading to the difficulty in executing legal decisions lies in notional obstacles,namely,dull sense of the law,“attaching more importance to trial than to execution” and wrong ideas about the relationship between the execution of decisions and economic development and mainterance of the stable situation.

In the view of the economical and moral principles of punishment,and the balance between protecting individual benefit,social benefit and ecologic interests,this paper argues for the necessity of the strategy that we should adhere to the criminal strategy of "Combining Punishment with the Crime" against environmental crime.

This paper expounds the factors influencing the audit law enforcement and punishment, and puts forward some countermeasures for strengthening the audit law enforcement and punishment.