Abstract: Marx holds that humans and nature exist in a reciprocal relationship as subjects and objects, and serve as both ends and means to one another. The essence of their interaction lies not in an abstract separation between species and the natural world, but in the social relations between individuals and within communities—a dynamic that communist society would overcome by dissolving the dualistic opposition between human agency and natural processes. Guided by Xi Jinping Thought on Ecological Civilization, China has achieved unprecedented breakthroughs in advancing ecological governance, driving steady progress toward the vision of a Beautiful China. However, persistent bottlenecks remain across three key stakeholders: local governments often prioritize short-term economic gains over long-term ecological sustainability, corporations frequently evade their primary responsibility for ecological and environmental protection, and public engagement in governance remains passive rather than proactive. From the perspective of Marx's theory of mutual subjectivity, these systemic challenges can be traced to unresolved dualistic thinking that continues to pit human development against ecological preservation. Marx's theoretical framework, which emphasizes the interdependence of humans and nature, provides a scientific methodological guide to address these dilemmas. China's ecological governance must therefore adhere to the dialectical unity of humans and nature as co-constitutive subjects, properly mediate social relations that shape environmental outcomes, and realize harmonious coexistence through a collaborative model characterized by government leadership, corporate initiative, and public participation.