环境审计能促进国有企业绿色创新吗?——基于央企审计结果公告的分析  

Can Environmental Auditing Promote Green Innovation in SOEs?——Analysis based on the announcements of audit results of central SOEs

作　　者：祝遵宏[1] 方毅峰 Zhu Zunhong;Fang Yifeng

机构地区：[1]南京审计大学江苏省智慧工程审计工程研究中心,210036 [2]南京审计大学政府审计学院,210036

出　　处：《审计研究》2023年第5期39-51,共13页Auditing Research

基　　金：国家社会科学基金项目(项目批准号:18XZZ002)的资助。

摘　　要：既有研究主要分析公司内部特征和外部环境规制对企业绿色创新的影响作用,鲜有文献将环境信息不对称纳入分析框架中,探究环境审计对企业绿色创新的作用效果。根据2010-2018年审计署发布的央企审计结果公告,利用双重差分模型实证检验环境审计工作对企业绿色创新活动的影响,研究发现:审计机关实施的环境审计不仅可以直接倒逼国有企业从事绿色专利研发活动,还能缓解环境信息不对称,强化外部环境规制的波特效应;环境审计倒逼的绿色专利能够帮助企业提高全要素生产率;提高公众环境关注和市场化水能够有效强化环境审计的绿色创新促进作用;在竞争强度更高的行业,环境审计能够促进更多的绿色创新。Existing research mainly analyzed the impact of internal characteristics and environmental regulations on corporate green innovation,while few paper has incorporated environmental information asymmetry into the analysis framework to explore the effectiveness of environmental auditing of green innovation.Based on the audit result announcements of central state-owned enterprises(SOEs)released by the National Audit Office of China from 2010 to 2018,this paper uses the difference-in-difference method to empirically test the impact of the environmental audit on the green innovation activities of enterprises.The research indicates:environmental auditing implemented by audit institutions can not only promote green innovation activities of SOEs but also mitigate environmental information asymmetry and strengthen the porter effect of environmental regulations;green patents promoted by environmental audit can help enterprises improve total factor productivity;the rise of the public environmental awareness and regional market-based level can effectively strengthen the green innovation promotion role of environmental auditing;environmental auditing plays a more effective role in promoting green innovation in industries with higher competitiveness.

关 键 词：政府审计 环境审计 绿色创新 波特效应 

分 类 号：X322[环境科学与工程—环境工程] F276.1[经济管理—企业管理] F273.1[经济管理—国民经济] F239.4