领导干部自然资源资产离任审计能提升政府环境治理执行力吗?  

Can Accountability Audit of Natural Resources Improve the Implementation Ability of Local Government's Environmental Governance?

作　　者：黄溶冰[1] 谢晓君 HUANG Rongbing;XIE Xiaojun(School of Accounting, Zheijiang Gongshang University, Hangzhou 310018, China)

机构地区：[1]浙江工商大学会计学院,浙江杭州310018

出　　处：《审计与经济研究》2022年第4期9-20,共12页Journal of Audit & Economics

基　　金：国家社会科学基金重点项目(21AZD061);浙江工商大学会计学院博士研究生创新项目(1010JYN6112002G4-303)。

摘　　要：基于领导干部自然资源资产离任审计试点的准自然实验场景,以我国城市为研究样本,研究该政策对地方政府环境治理执行力的影响。研究发现,审计试点能够有效提升地方政府的环境治理执行力,加快了政府环境治理的执行进度,并提升了执行质量。异质性检验结果表明,主政官员距离离任时间越短,官员的环境政绩诉求越强烈,审计试点的政策效应也越显著。机制检验结果表明,自然资源资产离任审计通过优化官员晋升考核体系和强化环境治理监管提升了政府环境治理执行力。研究结论为领导干部自然资源资产离任审计在试点期间的政策效应提供了支持性证据,对于理解地方环境治理执行困境和推进地方政府积极承担受托环境责任具有一定的理论贡献和政策启示。Based on the quasi natural experimental scenario of implementing the pilot of Accountability Audit of Natural Resources(AANR for short),taking China's cities as research samples,this paper studies the impact of AANR on the implementation ability of government's environmental governance.The results show that AANR can effectively improve the implementation ability of local government's environmental governance,including implementation progress and implementation quality.The heterogeneity test results show that the shorter the departure time of the chief officials,the more officials demand for environmental performance,and the more significant the policy effect of AANR.The mechanism test results show that AANR affects the local government by optimizing the official promotion evaluation mechanism and strengthening the environmental supervision behavior.The research conclusion provides supporting evidence for the policy effect of AANR during its pilot period.Meanwhile,this conclusion has a certain theoretical contribution to understanding the implementation dilemma of local government environmental governance and provides policy enlightenment for promoting local government to undertake entrusted environmental responsibility.

关 键 词：领导干部自然资源资产离任审计 地方政府 官员晋升考核体系 环境治理执行力 政府环境审计 

分 类 号：F239.44[经济管理—会计学]