政府环境绩效审计助力水污染防治的效应研究--基于“三河三湖”显性中介的分析  

Research on the Effect of Government Environmental Performance Audit on Water Pollution Prevention and Control:Analysis Based on the Explicit Mediation of“Three Rivers and Three Lakes”

作　　者：徐志耀 袁璐[1] 李清骋 陈磊蕊 XU Zhiyao;YUAN Lu;LI Qingpin;CHEN Leirui(School of Government Audit,Nanjing Audit University,Nanjing 211815,China;School of Natural Resources and Environmental Audit,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学政府审计学院,江苏南京211815 [2]南京审计大学自然资源与环境审计研究院,江苏南京211815

出　　处：《南京审计大学学报》2023年第2期1-11,共11页Journal of Nanjing Audit University

基　　金：江苏高校哲学社会科学研究重大项目(2022SJZD058);江苏省研究生科研创新计划项目(KYCX22_2182)。

摘　　要：为进一步探寻环境审计作用于环境质量的显性证据,基于“三河三湖”水污染防治绩效审计调查的经典项目,利用2006-2018年中国环境监测总站的重点河流水质量监测微观数据,运用双重差分、显性中介效应等方法对政府环境绩效审计助力水污染防治的效应进行实证分析。结果表明,政府环境绩效审计确实助力改善了“三河三湖”水质量且淮河与辽河的效应尤其显著,其主要通过促进生活性污染源防治改善了水质量,但未能显著促进通过生产性污染源防治来改善水质量。由此,应进一步加强政府环境绩效审计广度、深度、力度和频度以及增强审计结果应用、增加环境违法违规成本等。In order to further explore the explicit evidence of the effect of environmental audit on environmental quality,based on the classic project of“Three Rivers and Three Lakes”water pollution prevention and control performance audit investigation,using the microcosmic data of water quality monitoring of key rivers of China Environmental Monitoring Station from 2006 to 2018,this paper makes an empirical analysis of the effect of government environmental performance audit on water pollution prevention and control by using such methods as double difference and obvious intermediary effect.The results show that the government environmental performance audit has indeed helped to improve the water quality of“Three Rivers and Three Lakes”,and the effect of Huaihe River and Liaohe River is particularly significant.It has improved the water quality mainly by promoting the prevention and control of domestic pollution sources,but failed to significantly promote the prevention and control of productive pollution sources to improve the water quality.Therefore,we should further strengthen the scope,depth,strength and frequency of government environmental performance audit,enhance the application of audit results,and increase the cost of environmental violations.

关 键 词：政府环境绩效审计 三河三湖 水污染防治 显性中介 水质量 国家审计 二十大报告 

分 类 号：F276[经济管理—企业管理]