国家审计能提升大气污染治理效率吗?  

Can Government Auditing Improve the Efficiency of Air Pollution Control?

作　　者：喻开志[1] 王小军 张楠楠[1] Yu Kaizhi;Wang Xiaojun;Zhang Nannan

机构地区：[1]西南财经大学,611130

出　　处：《审计研究》2020年第2期43-51,共9页Auditing Research

基　　金：研究阐释党的十九大精神国家社科基金专项项目“完善促进人民美好生活消费需要的体制机制创新研究”(项目批准号:18VSJ070);国家社科基金一般项目“整数值时间序列建模及其在保险市场的应用研究”(项目批准号:18BTJ039)阶段性成果。

摘　　要：近年来,大气污染问题已成为公众关注的重要话题,考验着政府对生态环境的治理能力。国家审计作为党和国家监督体系的重要组成部分,在助力打好三大攻坚战中发挥积极作用,而国家审计能提升大气污染治理效率吗?本文选取我国2006~2016年30个省的数据,利用超效率DEA模型计算大气污染治理效率,然后对国家审计与大气污染治理效率之间的关系进行了实证分析。研究发现,国家审计能够促进大气污染治理效率。进一步研究发现,不同财政状况下,国家审计对大气污染治理效率发挥重要作用。基于分析结果,本文提出完善大气污染防治攻坚战跟踪审计、大力推进资源环境审计信息化建设、提高审计人员专业素养等大气污染治理的对策建议。本文研究为国家审计在大气污染治理中发挥作用提供了经验证据,对大气污染治理具有参考价值。In recent years,air pollution has become an important topic of public concern,testing the country's ability to manage the ecological environment.National audit,as an important part of the Party and national supervision system,plays an active role in helping to fight the three major battles,can government auditing improve the efficiency of air pollution control?This paper selects data from 30 provinces in China from 2006 to 2016,calculates the efficiency of air pollution control using the super-efficiency DEA model,and then conducts an empirical analysis of the relationship between government auditing and air pollution control efficiency.The study reveals that government auditing can promote the efficiency of air pollution control.Further research identified that under different public financial conditions,government auditing plays an important role in the efficiency of air pollution control.Based on the analysis results,this paper puts forward air pollution control countermeasures such as improving the real time audits of air pollution prevention,promoting IT application in resource and environmental auditing,and improving the professional competence of auditors.This paper provides empirical evidence for the role of government auditing in air pollution control,as well as reference to air pollution control.

关 键 词：国家审计 大气污染治理效率 超效率DEA 环境审计 

分 类 号：F239.44[经济管理—会计学] X51[经济管理—国民经济]