政府环境审计、注意力配置与国有企业绿色创新质量  

Government Environmental Audit,Attention Allocation and Green Innovation Quality of State-owned Enterprises

作　　者：叶邦银 徐怀宁 李辛熠 YE Bangyin;XU Huaining;LI Xinyi(School of Social Audit,Nanjing Audit University,Nanjing 211815,China;School of Accounting,Nanjing Audit University,Nanjing 211815,China;School of Management,Jinan University,Guangzhou 510632,China)

机构地区：[1]南京审计大学社会审计学院,江苏南京211815 [2]南京审计大学会计学院,江苏南京211815 [3]暨南大学管理学院,广东广州510632

出　　处：《审计与经济研究》2023年第3期1-10,共10页Journal of Audit & Economics

基　　金：国家社会科学基金项目(20BGL221)。

摘　　要：基于2005—2020年中国沪深A股国有上市公司样本,探讨了政府环境审计对国有企业绿色创新质量的影响及作用机理。研究结果表明,政府环境审计能够显著提升国有企业绿色创新质量,且该结论在克服内生性等问题后依然成立。作用机制分析发现,提升企业及政府层面的环境注意力强度与环境注意力持续性是政府环境审计提升国有企业绿色创新质量的关键路径。进一步分析发现,企业微观特征与政府宏观调控会影响政府环境审计提高国有企业绿色创新质量的作用效果。具体来看,当企业拥有较多环保背景高管、环境责任履行更积极时,政府环境审计对国有企业绿色创新质量的正向影响更为明显;若政府干预较少且给予企业较多的补贴,则政府环境审计能够更有效地激励国有企业进行高质量绿色创新活动。此外,在政府环境审计的支持下,高质量的绿色创新能够更好地提升国有企业绿色全要素生产率,为发展绿色低碳经济创造条件。Based on the sample of Shanghai and Shenzhen A-share state-owned listed companies from 2005 to 2020,this paper discusses the influence of government environmental audit on the quality of green innovation of state-owned enterprises and its mechanism.Research shows that government environmental audit can significantly improve the quality of green innovation in state-owned enterprises,and this conclusion is still valid after overcoming problems such as endogeneity.The mechanism analyses show that improving the intensity and sustainability of environmental attention at the enterprise and government levels is the key path for the government environmental audit to improve the quality of green innovation of state-owned enterprises.Further analyses show that the micro characteristics of enterprises and the macro-control of the government will affect the effect of environmental audit on improving the quality of green innovation of state-owned enterprises.Specifically,when enterprises have more senior executives with environmental protection background and are more active in fulfilling environmental responsibilities,the positive impact of government environmental audit on the quality of green innovation of state-owned enterprises is more obvious.With less government intervention and more subsidies,government environmental audit can more effectively motivate state-owned enterprises to carry out high-quality green innovation activities.In addition,with the support of the government environmental audit,high-quality green innovation can better improve the green total factor productivity of state-owned enterprises and create conditions for the development of green and low-carbon economy.

关 键 词：政府环境审计 绿色创新质量 注意力强度 注意力持续性 绿色全要素生产率 

分 类 号：F239.44[经济管理—会计学] F273.1[经济管理—国民经济]