政府环境审计调节下数据要素对区域绿色低碳发展的动态影响  

The Dynamic Impact of Data Elementson Regional Greenand Low-Carbon Development Under the Regulation of Government Environmental Auditing

作　　者：杨艳艳 杨修琦 朱锦余[4] YANG Yanyan;YANG Xiuqi;ZHU Jinyu(Finance Department,Kunming University of Science and Technology,Kunming 650500,China;Faculty of Management and Economics,Kunming University of Science and Technology,Kunming 650500,China;Faculty of Information Engineering and Automation,Kunming University of Science and Technology,Kunming 650500,China;Faculty of Accounting,Yunnan University of Finance and Economics,Kunming 650221,China)

机构地区：[1]昆明理工大学财务处,云南昆明650500 [2]昆明理工大学管理与经济学院,云南昆明650500 [3]昆明理工大学信息工程与自动化学院,云南昆明650500 [4]云南财经大学会计学院,云南昆明650221

出　　处：《昆明理工大学学报（自然科学版）》2024年第4期297-307,共11页Journal of Kunming University of Science and Technology(Natural Science)

基　　金：国家自然科学基金项目(72362035);云南省教育厅基金项目(2023J0102)。

摘　　要：基于2013—2021年中国省域面板数据,采用计量模型和门限模型实证检验了数据要素对区域绿色低碳发展的直接影响机制以及政府环境审计影响下数据要素对区域绿色低碳发展的动态调控机制.研究发现:数据要素对中国区域绿色低碳发展产生了明显的促进作用,该结论经过一系列稳健性检验仍然成立;这一积极效果具有时间滞后性,且数据要素综合发展和各个“结构”维度的影响作用存在异质性;政府环境审计可正向动态调节数据要素的绿色低碳发展效应,但过低的政府环境审计强度会造成数据要素赋能的红利损失,较严厉的政府环境审计强度可以促进数据要素对区域绿色低碳发展的推动作用.为强化政府环境审计和加快数据要素综合发展的复合手段推动区域绿色低碳发展提供了新思考,对未来国家优化和执行相关政策提供依据.Based on the panel data of China's provinces from 2013 to 2021,this paper uses econometric models and threshold models to empirically test the direct impact mechanism of data factors on regional green and low-carbon development and the dynamic regulation mechanism of data factors on regional green and low-carbon development under the influence of government environmental audit.It is found that the data elements have a significant promoting effect on the regional green and low-carbon development in China,and the conclusion is still valid after a series of robustness tests.However,this positive effect has a time lag,and the comprehensive development of data elements and the influence of each“structure”dimension are heterogeneous.Government environmental audit can positively and dynamically adjust the green and low-carbon development effect of data elements,but too low government environmental audit intensity will cause the dividend loss of data element enabling,and more severe government environmental audit intensity can promote the role of data elements in promoting regional green and low-carbon development.It provides new thinking for promoting regional green and low-carbon development through the composite means of strengthening government environmental audit and accelerating the comprehensive development of data elements and provides a basis for future national optimization and implementation of relevant policies.

关 键 词：政府环境审计 数据要素 绿色低碳发展 动态调节作用 

分 类 号：F239.4[经济管理—会计学] F49[经济管理—国民经济] X321[环境科学与工程—环境工程] F124.5