自然资源资产离任审计的治理效应研究——基于绿色经济视角  

Research on the Governance Effect of Accountability Audit of Natural Resource——Based on the View of Green Economy

作　　者：李璐[1] 苗蕾 LI Lu;MIAO Lei(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,湖北武汉430073

出　　处：《经济问题》2022年第10期108-119,共12页On Economic Problems

基　　金：湖北省审计厅科研课题“审计人员对财经法规制度运用研究”(21SJT006)。

摘　　要：自然资源资产离任审计作为一项加强生态文明建设的制度创新,是践行绿色发展理念、推动经济社会高质量发展的关键举措,也是中共中央、国务院完善领导干部综合考核评价体系的重要选择。将此项审计制度视为一场准自然实验,从绿色经济视角,运用多期双重差分法分析自然资源资产离任审计制度所带来的治理效应。研究结果表明:自然资源资产离任审计能够显著促进试点省(自治区、直辖市)的绿色经济发展。该结论通过了政策外生性检验等一系列稳健性检验,并利用时间序列的单重差分法将样本的研究期间扩展为2010年至2019年。进一步分析发现:(1)政府环境治理水平的提高和企业控排力度的增强是审计制度发挥上述治理效应的可能作用机制;(2)在中西部地区、经济责任审计力度小、市场化及法制化程度低的省(自治区、直辖市)中,审计制度对绿色经济的治理效应更强。研究结论丰富了审计学和环境经济学两大领域的交叉研究成果。As an institutional innovation to strengthen the construction of ecological civilization,the accountability audit of natural resource is a key measure to practice the concept of green development and promote highquality economic and social development.It is also an important strategic choice for the CPC Central Committee and the State Council to improve the comprehensive assessment and evaluation system for leading cadres.The audit system is considered as a quasi-natural experiment,and the governance effects of the accountability audit of natural resource system are analysed from a green economy perspective by multi-stage differences-in-differences method.The results of this research show that the accountability audit of natural resource can significantly promote the development of green economy in the pilot provinces(autonomous regions and municipalities directly under the Central Government).This conclusion has passed a series of robustness tests such as the policy exogenous test,and the single difference method of time series is used to extend the research period of the sample to 2010—2019.Further analysis shows that:(1)The improvement of government environmental governance level and the enhancement of enterprises’efforts to reduce emissions are the possible mechanisms for the audit system to exert the above governance effects;(2)In the central and western regions,the provinces(autonomous regions and municipalities directly under the Central Government)with low effort of economic responsibility audit and low degree of marketization and legalization,the audit system has a stronger governance effect on the green economy.The research conclusion enriches the cross research results of auditing and environmental economics.

关 键 词：自然资源资产离任审计 绿色经济 多期双重差分 

分 类 号：F239.44[经济管理—会计学]