政府环境审计与环境绩效改善  

Government Audit of Environment and Improvement of Environmental Performance

作　　者：曾昌礼 李江涛[2] Zeng Changli;Li Jiangtao

机构地区：[1]中国人民大学商学院,邮政编码100872 [2]西南财经大学会计学院

出　　处：《审计研究》2018年第4期44-52,共9页Auditing Research

基　　金：国家社科基金一般项目(项目批准号:15BGL052)的阶段性成果

摘　　要：政府环境审计是一种独立的经济监督,能够通过提高环保资金的使用效率、促进环境保护政策的落实以及提高地方履行政府环境管理责任等机制发挥环境治理功能。利用2005～2014年《中国审计年鉴》和2009年审计署公布的《"三河三湖"水污染防治绩效审计调查结果》的经验证据,实证检验发现,政府环境审计确实有助于改善环境绩效。进一步研究发现,当政府审计强度越大、政府间竞争越弱、制度环境越好时,政府环境审计的环境污染治理功能越好。本文实证提供了政府环境审计效果的经验证据,对政府环境污染治理具有重要启示意义。Government audit of environment is an independent economic supervision, which plays a role in environmental governance through mechanisms such as enhancing the efficiency of the use of environmental protection funds, promoting the implementation of environmental protection policies, and strengthening local government environmental management accountability. Using the data from China Audit Yearbook from 2005 to 2014 and the ＂Three Rivers and Three Lakes＇ Water Pollution Prevention Performance Audit Findings＂ published by the National Audit Office in 2009, we find that the environmental audit does help to improve environmental performance. Further study shows that the greater the intensity of government audit, the weaker the intergovernmental competition and the better the institutional environment, the better the environmental pollution control function of environmental audit. We provide empirical evidence of the effect of environmental audit, which has important implications for the government＇s environmental pollution control.

关 键 词：政府环境审计 审计强度 政府竞争 制度环境 环境绩效 

分 类 号：X52[环境科学与工程—环境工程] F239.4[经济管理—会计学]