Environmental audit plays an important role in controlling and protecting the environment. In recent years, many countries in the world have paid more attention to environmental audit, which has become a new work that should be carried out in the international community. In recent years, China's environmental audit has also promoted the development of China's environmental protection work to a certain extent. However, due to the late start of China's environmental audit, there are still some problems and deficiencies in theory and practice. Through analysis, this paper first reviews the environmental audit in China, expounds the necessity of developing environmental audit, and then puts forward some countermeasures to further strengthen environmental audit in China according to the analysis of the main restrictive factors in environmental audit in China.