国家审计会影响低碳发展吗？——基于中国省级面板数据的实证研究  

Does the National Audit Affect the Low-carbon Development? Empirical Research Based on Provincial Panel Data in China

作　　者：张龙平 李苗苗 陈丽红 ZHANG Longping;LI Miaomiao;CHEN Lihong(School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学会计学院

出　　处：《审计与经济研究》2019年第5期9-21,共13页Journal of Audit & Economics

基　　金：国家社会科学基金项目(14BJY208);中央高校基本科研业务费专项资金(31510000067);中南财经政法大学研究生教育教学改革项目

摘　　要：国家审计在低碳发展中的作用是学术界与实务界关注的重要话题。以2007—2016年我国30个省(自治区、直辖市)的数据为样本,实证检验了国家审计对低碳发展的影响。研究发现:国家审计能够促进低碳发展,国家审计的预防、揭示和抵御功能越强,低碳发展水平越高;制度环境和财政状况越好的地区,国家审计促进低碳发展的作用发挥得越好。以上发现为国家审计在低碳发展中发挥作用提供了经验证据,对低碳发展具有重要参考价值。The role of the national audit in the low-carbon development is an important topic attracting the attention of both academic and practical field. This paper collects the data of 30 provinces(autonomous regions and municipalities directly under the Central Government)in China from 2007 to 2016 as samples and empirically examines the impact of the national audit on the low-carbon development. We find that the national audit can promote the low-carbon develop. ment. The stronger the function of prevention,disclosure and resistance,the higher the level of the low-carbon devel. opment. The better the institutional environment and the financial situation,the better the role of the national audit in promoting the low-carbon development. Our finding provides empirical evidence for the role of the national audit in the low-carbon development and has important reference value for the low-carbon development.

关 键 词：国家审计 低碳发展 预防功能 揭示功能 抵御功能 国家治理 审计全覆盖 环境审计 

分 类 号：F239.44[经济管理—会计学]