“绿色审计”:自然资源资产离任审计赋能企业环境表现  

“Green Audit”:Accountability Audit of Natural Resource Empower Corporate Environmental Performance

作　　者：徐玮 李明珠 XU Wei;LI Mingzhu(School of Business,Xi’an University of Finance and Economics,Xi’an 710100,China)

机构地区：[1]西安财经大学商学院,陕西西安710100

出　　处：《西安财经大学学报》2023年第4期100-115,共16页Journal of Xi’an University of Finance and Economics

基　　金：全国统计科学研究项目“‘生态红线’推动国有企业高质量发展的绿色统计指标体系研究”(2021LY081);陕西省软科学研究项目“‘双碳’目标下企业ESG报告‘漂绿’行为精准识别及‘滤透’治理策略研究”(2023-CX-RKX-023);西安财经大学高等教育科学专题研究项目“数智时代下财会类专业人才特色培养体系的构建与探索”(2021GJZ11);西安财经大学2022年研究生创新基金项目“双碳目标下自然资源资产离任审计的绿色治理效应研究”(22YC027)。

摘　　要：自然资源资产离任审计作为推进生态文明建设的重要制度创新,也是强化“绿色审计”监督的关键制度保障。基于我国分阶段实施离任审计试点的自然实验事件,以“绿色审计”为主线,构建三重差分模型探究离任审计的微观环境治理效用。研究发现,离任审计显著改善企业环境表现水平;政府主要通过强化环境监管来提升企业环境表现水平,且因地区审计强度、媒体关注度和公司内部控制水平、产权性质差异,离任审计会对企业环境表现产生异质性影响。因此,建议充分发挥政府生态治理效能,提升企业环境治理效率,凝聚“政府—企业—社会”三维协同治理合力,在“绿色审计”中书写生态文明建设高分答卷。As an important institutional innovation to promote the construction of ecological civilization,the accountability audit of natural resource is also a key institutional guarantee for strengthening“green audit”supervision.Based on the quasi-natural experimental event of China’s phased implementation of the pilot of natural resource accountability audit,taking the green audit as the main line,a triple difference model(DDD)is constructed to explore the microenvironmental governance utility of natural resource accountability audit.The study finds that natural resource accountability audit significantly improved the environmental performance of enterprises in the pilot cities;the government mainly strengthens environmental supervision to improve the environmental performance of enterprises,and due to the differences in regional audit intensity,media attention,internal control level and property rights,natural resource accountability audit has a heterogeneous impact on the environmental performance of enterprises.Therefore,it is recommended to give full play to the efficiency of government ecological governance,improve the efficiency of corporate environmental governance,condense the three-dimensional collaborative governance of“government-enterprise-society”,and write a high-score answer sheet for ecological civilization construction in the“green audit”.

关 键 词：“绿色审计” 自然资源资产离任审计 企业环境表现 三重差分模型 

分 类 号：F239[经济管理—会计学]