政府环境审计对生态环境质量提升的调节效应  

Regulatory Effect of Government Environmental Audit on Improvement of Ecological Environment Quality

作　　者：熊明良 于鹏[2] Xiong Mingliang;Yu Peng

机构地区：[1]惠州学院经济管理学院,516007 [2]首都经济贸易大学会计学院,100070

出　　处：《审计研究》2023年第2期33-44,共12页Auditing Research

基　　金：广东省教育科学规划基金(项目批准号:2019GXJK068);惠州学院创新能力提升项目(项目批准号:hzu201903);2022年度惠州市哲学社会科学规划课题(项目管理编号:2022ZX053)的资助。

摘　　要：为履行双碳目标的国际承诺,强化环境保护和环境治理是必由之路。政府环境审计在环境治理中发挥不可替代的重要作用,对该作用机制的研究具有重要理论和实践意义。基于宏观数据视角,考察了政府环境审计对生态环境质量的影响。研究表明,经济发展水平越高,当地环境质量越好,政府环境审计在环境治理中正向调节效应越显著,对生态环境起到更为积极的监督治理作用。拓展研究发现,环境规制、媒体关注、时间效力等对政府环境审计的调节效应具有不同的影响力,随着时间的推移,政府环境审计的效力具有衰减性。研究结论既为政府开展环境审计更为有效治理环境问题、助力实现双碳目标提供经验证据,也为各地经济建设、环境审计及环境治理提供决策参考。In order to fulfill China’s international commitment of carbon peaking and carbon neutrality goals,we need to embrace the only way of strengthening environmental protection and governance.Government environmental audit has the function of environmental governance,has and it is important to study the characteristics of heterogeneity and regulatory effect in the process of its role.Based on the perspective of macro data fusion,this paper examines the impact of government environmental audit on ecological environment quality.The research shows that the government environmental audit not only has a significant positive regulatory effect on environmental governance,but also a significant heterogeneity feature.The more developed the economy is,the more significant the regulatory effect is.The government environmental audit has played an increasingly active monitoring and governance role in the process of economic development affecting the regional ecological environment.Further research finds that environmental regulation,media attention,time effectiveness and other factors have different influences on the regulatory effect of government environmental audit and with the passage of time,the effectiveness of government environmental audit is attenuating.The research conclusions not only provide empirical evidence for the government audit institutions to carry out environmental audit to more effectively govern environmental problems and help achieve the carbon peaking and carbon neutrality goals,but also provide a decision-making reference for regional economic development,environmental audit and environmental governance.

关 键 词：政府环境审计 经济发展水平 生态环境质量 调节效应 

分 类 号：F239.4[经济管理—会计学] F124.5[经济管理—国民经济] X322[环境科学与工程—环境工程]