环境污染责任保险与企业高质量审计需求——基于保险公司监督视角的经验证据  

Environmental Pollution Liability Insurance and Enterprises'Demand for High-quality Audit--Empirical evidence from the perspective of insurance company supervision

作　　者：綦好东[1] 杨丹 朱炜[1] 李伟健 Qi Haodong;Yang Dan;Zhu Wei;Li Weijian

机构地区：[1]山东财经大学会计学院,250014

出　　处：《审计研究》2024年第3期37-49,共13页Auditing Research

基　　金：国家社科基金项目(项目批准号:22BGL100)的资助。

摘　　要：在绿色高质量发展时代背景下,发展环境污染责任保险,对强化企业环保履责、降低企业因受环保处罚引致的经营风险具有重要意义。本文从保险公司监督视角实证检验了环境污染责任保险对企业高质量审计需求的影响。研究发现,环境污染责任保险提升了投保企业高质量审计需求,保险公司的高质量信息需求、专业监督能力需求是导致投保企业高质量审计需求增加的主要传导机制;异质性检验发现,在国有企业、内部治理水平较低的企业和受到更多媒体负面报道的企业中,环境污染责任保险对高质量审计需求的影响更加显著;经济后果检验发现,投保企业通过提高高质量审计需求改善了企业环境表现。研究结论对于进一步推进资本市场审计制度完善和环境污染责任保险发展具有一定的政策启示。In the context of green,high-quality development,promoting the environmental pollution liability insurance is of great significance in strengthening the fulfillment of enterprises environmental protection responsibilities and reducing the operational risk of enterprises caused by environmental penalties.This paper empirically tests the impact of environmental pollution liability insurance on the enterprises'demand for highquality auditing from the perspective of external supervision by insurance companies.The research finds that the environmental pollution liability insurance enhances the demand for high-quality audit among insured enterprises,and it is achieved through the demand for high-quality information and the professional competence supervision by insurance companies.The heterogeneity test finds that in enterprises that are state-owned,or with low internal control level or a high number of negative media reports,environmental pollution liability insurance shows a more significant impact on the demand for high-quality audit.The economic consequence test indicates that insurance companies improved the environmental performance by increasing the demand for high-quality audit.The research has important policy implications for enhancing the capital market audit system and the development of environmental pollution liability insurance.

关 键 词：外部监督 保险公司 环境污染责任保险 高质量审计需求 

分 类 号：F239.4[经济管理—会计学] F842.69[经济管理—国民经济] X322[环境科学与工程—环境工程]