自然资源资产离任审计与企业绿色创新  

Accountability Audit of Natural Resources and Corporate Green Innovation

作　　者：马儒慧 罗元大 MA Ruhui;LUO Yuanda(School of Finance and Economics,Jimei University,Xiamen 361021,China;School of Business Administration,Jiangxi University of Finance and Economics,Nanchang 330013,China)

机构地区：[1]集美大学财经学院,福建厦门361021 [2]江西财经大学工商管理学院,江西南昌330013

出　　处：《集美大学学报（哲社版）》2024年第2期73-85,共13页Journal of Jimei University(Philosophy and Social) Sciences

基　　金：福建省社会科学基金项目(FJ2023BF026);集美大学科研启动资金资助项目(Q202305)。

摘　　要：本研究采取双重差分模型实证检验了自然资源资产离任审计对企业绿色创新的影响。研究发现:自然资源资产离任审计可显著促进企业绿色创新;其作用机制在于自然资源资产离任审计制度实施可缓解企业绿色创新的融资约束,同时可缩小地区间环境监管差异,倒逼企业实施绿色创新;进一步分析表明,自然资源资产离任审计对企业绿色创新的影响在国有企业中更显著,且该制度下的企业绿色创新行为对企业具有显著的价值效应,但往往是迎合政府短期政治需求的结果,具有非完全实质性。This paper adopts the Differences-in-Difference model to empirically examine the impact of accountability au-dit of natural resources on corporate green innovation.The results show that accountability audit of natural resources can signifi-cantly promote the corporate green innovation.Its mechanism is that the implementation of the accountability audit of natural re-sources can alleviate the financing constraints of corporate green innovation,and reduce the differences of environmental supervi-sion between regions to force corporate to implement green innovation.Further analysis shows that the impact of the accountability audit of natural resources on corporate green innovation is more significant in state-owned enterprises,and the corporate green innovation behavior under this system has a significant value effect on the corporate,but it is often the result of catering to the short-term political needs of the government,which is not completely substantive.

关 键 词：自然资源资产离任审计 绿色创新 融资约束 地区环境监管差异 

分 类 号：F230[经济管理—会计学] F239[经济管理—国民经济] F276