国家审计能够降低企业碳风险吗?  

Can Government Auditing Reduce Corporate Carbon Risk?

作　　者：钟廷勇[1] 马富祺 唐嘉尉 孙芳城[1] Zhong Tingyong;Ma Fuqi

机构地区：[1]重庆工商大学会计学院/长江上游经济研究中心,400067 [2]重庆工商大学会计学院,400067

出　　处：《审计研究》2023年第4期41-54,共14页Auditing Research

基　　金：国家社科基金项目(项目批准号:21BJY121);重庆市教委科学技术项目(项目批准号:KJQN202202102)的资助。

摘　　要：随着我国“双碳”战略的推行,碳风险已成为约束企业高质量发展的重要因素。作为国家重要监督和治理方式,国家审计能否助力企业降低碳风险?研究发现,国家审计介入后,被审计企业的碳风险水平下降,媒体关注和行业竞争分别起互补作用和替代作用;机制检验表明,国家审计能够通过促进企业绿色技术创新和环境责任履行,从而降低碳风险;异质性分析表明,在环境规制强、制度环境好和政府财政资金充足地区的样本,以及非重污染和非重点监控单位企业中,上述影响更加显著;进一步研究发现,国家审计对企业碳风险的抑制作用具有溢出效应,且有利于改善企业长期绩效。本文对于强化国家审计的碳排放治理效应,缓解企业碳风险,促进企业绿色转型具有一定启示意义。With the implementation of China's carbon peaking and carbon neutrality strategy,the carbon risk faced by corporates in the course of business has become an important factor constraining their high-quality development.Can government auditing,as an important form of state oversight and governance,help corporates reduce carbon risks?It is found that the carbon risk of audited enterprises significantly decreases after the government audit,and media attention and industry competition play positive and negative moderating roles,respectively;the mechanism test shows that government auditing can reduce carbon risk by promoting corporates'green technology innovation and fulfilling environmental responsibility;and the heterogeneity analysis shows that in regions with strong environmental regulation,good institutional environment,and sufficient government financial resources,in the sample of non-heavily polluting and non-critially monitored corporates,the effects are more significant.Further study shows that the inhibitory effect of government auditing on corporate carbon risk has a spillover effect and is conducive to improving long-term corporate performance.This paper provides insights for strengthening the carbon emission governance effect of government auditing,mitigating corporate carbon risks,and promoting corporate green transformation.

关 键 词：国家审计 碳风险 媒体关注 行业竞争 

分 类 号：F275[经济管理—企业管理] F239.44[经济管理—国民经济] X322[环境科学与工程—环境工程]