低碳城市建设、环境审计与企业碳排放--基于低碳城市试点政策的准自然实验  

Low-carbon City Construction,Environmental Audit and Enterprise Carbon Emission:Based on Quasi-experimental on the Trial Low-Carbon Cities

作　　者：蒋水全[1] 谭蕴林 孙芳城[1] 尹长萍 JIANG Shuiquan;TAN Yunlin;SUN Fang Cheng;YIN Changping(School of Accounting,Chongqing Technology and Business University,Chongqing 400067,China;School of Accounting,Chongqing University of Technology,Chongqing 400054,China)

机构地区：[1]重庆工商大学会计学院,重庆400067 [2]重庆理工大学会计学院,重庆400054

出　　处：《审计与经济研究》2024年第3期20-32,共13页Journal of Audit & Economics

基　　金：国家社会科学基金一般项目(22BJY033)。

摘　　要：推动低碳城市建设是实现碳达峰碳中和、迈向高质量发展的重要举措。基于2008—2021年深沪两市A股工业企业的年度数据,将三次低碳城市试点视为准自然实验,采用多期双重差分模型、递归式中介效应模型等实证考察了低碳城市试点的碳减排机理及环境审计在此过程中的交互关系。检验结果表明:(1)低碳城市试点显著降低了试点城市企业的碳排放量,且该效应在高碳行业企业、工业发展水平较高地区企业及媒体关注度较高企业中表现更为突出;(2)低碳城市试点与环境审计在促进企业减少碳排放方面存在互补关系;(3)机制检验表明,技术创新在低碳城市试点促进企业减碳方面起到部分中介作用。Promoting city low-carbon construction is the important measure for realizing the high-quality development of carbon peak and neutrality.This essay is based on the annual data of Shenzhen and Shanghai A Share industrial enterprises,taking such empirical methods as three times low-carbon trial policy as quasi-natural experiment,adopting multi-period difference in difference model,recursion medium effective model to investigate the mechanism for reduction of carbon emission and the inter-relationship in the course of environmental audit.The examination result demonstrates that (1)the policy of low-carbon trial city remarkably reduces the emission volume of trial city enterprise,what is more,the emission effect manifests itself in the high-carbon enterprises,and enterprises in the highly-developed industrial areas,and the enterprises worthy of media attention;(2)the complementary relationship between the policy of low-carbon trial city and the effect of environmental audit in promoting enterprise reduction of carbon emission;(3)the mechanism examination shows that the innovation of enterprises plays a partial medium roles in the reduction of carbon emission of low-carbon city trial policy.

关 键 词：低碳城市试点政策 环境审计 企业碳排放 技术创新 媒体关注 碳排放权交易试点 创新型城市试点 

分 类 号：F239.44[经济管理—会计学]