资源环境审计推动制造业绿色转型的理论机理与路径研究  

Research on Theoretical Mechanism and Path of Green Transformation of Manufacturing Industry Promoted by Resource and Environment Audit

作　　者：郭子珣 GUO Zixun(School of Economics and Management,Northwestern University,Xi'an 710127,China)

机构地区：[1]西北大学经济管理学院,西安710127

出　　处：《长春大学学报》2024年第7期34-37,共4页Journal of Changchun University

基　　金：陕西省哲学社会科学规划项目(2023D034)。

摘　　要：制造业绿色转型是实现高质量发展与中国式现代化的重要路径,资源环境审计是保障和促进制造业绿色转型的有效监督机制。系统分析了资源环境审计的政策脉络和制造业绿色转型的现状,并进一步分析资源环境审计推动制造业绿色转型的作用机理。在此基础上,提出制造业绿色转型的具体路径,就是要提升金融发展水平、优化环境规制、提升技术水平、促进产业转型升级和提高环境质量效应。Green transformation of manufacturing industry is an important way to achieve high-quality development and modernization with Chinese characteristics.Resource and environmental audit is an effective supervision mechanism to guarantee and promote the green transformation of manufacturing industry.This paper systematically analyzes the policy context of resource and environment audit and the status quo of green transformation of manufacturing industry,and further analyzes the role mechanism of resource and environment audit in promoting the green transformation of manufacturing industry.On this basis,it presents the specific paths of green transformation of manufacturing industry,that is,to improve the financial development level,optimize environmental regulations,improve the technology level,promote industrial transformation and upgrading,and enhance the environmental quality effect.

关 键 词：资源环境审计 制造业绿色转型 政府审计功能 

分 类 号：F260[经济管理—国民经济]