治理抑或挤出:领导干部自然资源资产离任审计的降污效用  

Governance or Crowding Out:A Study on the Pollution Reduction Effect of Natural Resource Asset Departure Audit for Leading Cadres

作　　者：陈骏 马轶群 崔沛芝 CHEN Jun;MA Yiqun;CUI Peizhi(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》2024年第4期1-11,共11页Journal of Audit & Economics

基　　金：国家自然科学基金面上项目(72172062);江苏高校哲学社会科学研究重大项目(2022SJZD058);江苏省研究生科研与实践创新计划项目(SJCX23_1068)。

摘　　要：领导干部自然资源资产离任审计试点对降低当地环境污染有重要作用,但其降污作用是来自审计产生的治理效应?还是对当地污染的挤出效应?在全面推开领导干部自然资源资产离任审计之际,不同答案对于如何更有效开展审计工作有重要影响。通过手工整理领导干部自然资源资产离任审计的试点数据,使用多时点双重差分法等实证方法,深入探讨了领导干部自然资源资产离任审计降污作用的问题后发现:领导干部自然资源资产离任审计试点能够降低当地环境污染,其降污作用并非来自审计驱动的挤出效应,而是审计产生的治理效应,这一观点在多种稳健性检验下依然成立。进一步研究表明,治理效应具有一定的衰减性,审计驱动污染挤出效应尽管不显著,但仍值得警惕。源于审计监督的溢出效应,领导干部自然资源资产离任审计试点还会降低周边地区污染。因此,提出构建符合地方特点、基于污染源的评价指标体系,增强地方政府和企业的审计预期,降低转移污染的机会主义行为等建议。The pilot audit of natural resources assets departure for leading cadres plays an important role in reducing local environmental pollution,but does its pollution reduction effect come from audit driven pollution transfer or from the governance effect generated by auditing?Different answers have a significant impact on how to carry out audit work more effectively as we comprehensively promote the departure audit of natural resources assets for leading cadres.This article delves into the issue of pollution transfer driven by the departure audit of natural resources assets of leading cadres,using empirical methods such as multi time point double difference method,and manually compiled pilot data on the departure audit of natural resource assets of leading cadres.The main conclusion is that the pilot audit of natural resources assets departure for leading cadres can reduce local environmental pollution,and its pollution reduction effect is not due to audit driven pollution transfer,but rather the governance effect generated by audit,which is still valid under various robustness tests.Further research has shown that the governance effect has a certain degree of attenuation,and although audit driven pollution transfer is not significant,it is still worth being vigilant.Due to the spillover effect of audit supervision,the pilot audit of natural resources assets departure for leading cadres will also reduce pollution in surrounding areas.Therefore,this article proposes to build an evaluation index system that conforms to local characteristics and is based on pollution sources,enhance the audit expectations of local governments and enterprises,and reduce opportunistic behavior in transferring pollution.

关 键 词：领导干部自然资源资产离任审计 挤出效应 治理效应 政府审计 环境审计 

分 类 号：F279.44[经济管理—企业管理]