Abstract: Building a Beautiful China is the key support of the construction of ecological civilization in the 15th Five-Year Plan period and even longer. The CPC Central Committee’s Decision on Further Comprehensively Deepening Reform and Advancing Chinese Modernization emphasizes the focus on building a Beautiful China, accelerating the comprehensive green transformation of economic and social development, improving the ecological and environmental governance system, promoting eco-friendly, resource-efficient, and green, low-carbon development, and fostering harmonious coexistence between humans and nature. Based on this, this article systematically reviews the key issues regarding the construction of a Beautiful China discussed at the 2025 Academic Annual Conference of Chinese Ecological Economics Society, and elaborates them within the framework of "Theoretical Foundation - Realistic Challenges - Promotion Strategies", aiming to provide insights for deeply understanding the strategic position of Beautiful China Initiative in the new era and for solidly advancing the modernization of harmonious coexistence between humans and nature. The core essence of building a beautiful China is embodied in: the ecological outlook of harmonious coexistence between humans and nature, the development outlook that "lucid waters and lush mountains are invaluable assets", the people's livelihood outlook that a sound ecological environment is the most inclusive public welfare, the system outlook of integrated protection and systematic management of mountains, waters, forests, farmlands, lakes, grasslands and sands, the legal outlook of protecting the ecological environment with the strictest institutions and the most rigorous laws, and the win-win outlook of jointly shaping global ecological civilization. However, the construction process faces multiple pressures, including formidable difficulties in pollution control, substantial tasks in structural transformation, prominent conflicts between protection and development, and an imperfect governance system. In response, it is necessary to optimize development pathways from four dimensions: continuously and thoroughly fighting the critical battle against pollution, accelerating the green and low-carbon transformation of the development model, supporting high-quality development with high-level protection, and improving the guarantee system for building a Beautiful China, in order to achieve the organic unity of economic, social, and ecological benefits.