自然资源资产离任审计能提升环境治理效率吗?  

Can the Natural Resources Assets Leaving Office Audit Promote the Efficiency of Environmental Governance?

作　　者：李兆东 李振覃 LI Zhaodong;LI Zhentan(School of Government 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

出　　处：《审计与经济研究》2023年第5期1-10,共10页Journal of Audit & Economics

基　　金：南京审计大学国家审计研究课题(21XSJA02);南京审计大学政府审计研究课题(GASA161011)。

摘　　要：基于2010—2017年中国280个地级市的面板数据,以领导干部自然资源资产离任审计试点为准自然实验,利用多期双重差分模型,检验了领导干部自然资源资产离任审计对环境治理效率的作用,结果表明自然资源资产离任审计能够通过推动环境制度建设、强化环境监管能力和增加环境治理投入等路径,显著提升环境治理效率。进一步分析发现,自然资源资产离任审计在财政状况较好、资源承载力较弱以及未实施中央环保督察的地区对环境治理效率的提升作用更强。Based on the panel data of prefecture-level cities in China from 2010 to 2017,this study uses the multi-period double difference model to test the effect of the audit system of outgoing officials'natural resources assets management on the efficiency of environmental governance.The research shows that the audit system of outgoing officials'natural resources assets management can significantly improve the efficiency of environmental governance by promoting the construction of environmental system,strengthening environmental supervision ability and increasing investment in environmental governance.Further analysis shows that the audit system of outgoing officials'natural resources assets management plays a stronger role in improving the efficiency of environmental governance in areas with better financial situation,weak resources carrying capacity and no appointed central environmental protection inspectors.

关 键 词：自然资源资产离任审计 环境治理效率 环境制度 环境监管 环保督察 

分 类 号：F230[经济管理—会计学]