政府环境审计、媒体监督与环境污染  

Government Environmental Audit,Media Supervision and Environmental Pollution

作　　者：吴勋[1] 姚卜丹 Wu Xun;Yao Bodan

机构地区：[1]西安石油大学,710065 [2]陕西省农业技术推广总站,710003

出　　处：《审计研究》2024年第3期14-26,共13页Auditing Research

基　　金：国家社会科学基金一般项目(项目批准号:17BGL145);陕西高校青年创新团队建设项目(项目批准号:2022068)的资助。

摘　　要：政府环境审计契合新发展理念,已成为生态文明建设的重要监督机制。本文基于我国省级地方政府面板数据,实证检验政府环境审计、媒体监督对于环境污染的影响,研究发现:政府环境审计与环境污染呈显著负相关,表明政府环境审计能够显著促进环境改善;媒体监督与环境污染呈显著负相关,表明媒体监督对于环境污染具有显著的抑制作用;媒体监督在政府环境审计促进环境改善中起正向调节作用,即媒体监督力度越大,越能够推动政府环境审计的作用发挥;政府环境审计的作用在财政压力较小、审计问责力度较大与法制环境较差的地区更加显著。基于此,提出加强政府环境审计力度、助推生态环境质量改善,强化环境审计结果运用、健全审计整改问责机制,利用新闻媒体功能优势、更好发挥审计监督职能的对策建议。In line with the new development philisophy, government environmental auditing has become an important supervision mechanism for ecological civilization. Based on the panel data of 28 provincial-level local governments in China, this paper empirically tests the impact of government environmental audit and media supervision on environmental pollution. Our study found that(1) government environmental audit and environmental pollution are significantly negatively correlated, indicating that government environmental audit can significantly promote environmental improvement;(2) media supervision is significantly negatively correlated with environmental pollution, indicating that media supervision has a significant inhibitory effect on environmental pollution;(3) media supervision plays a positive regulatory role in the improvement of environmental pollution through government environmental audits, that is, the greater the media supervision, the more it can promote the government environmental auditing role in pollution control;(4) further research shows that the effect of government environmental auditing is more significant in areas with less fiscal pressure, greater accountability through auditing, and poorer legal environment. Based on this, this paper puts forward policy recommendations on strengthening government environmental audit, boosting ecological environment quality, strengthening the application of environmental audit results, improving the audit rectification and accountability mechanism, making use of the advantages of news media and giving better play to the function of audit oversight.

关 键 词：政府环境审计 媒体监督 环境污染 

分 类 号：X321[环境科学与工程—环境工程] F239.6[经济管理—会计学]