环保考核如何影响土地资源错配——基于领导干部自然资源资产离任审计试点的经验证据  

How Do Environmental Assessments Affect Misallocation of Land Resources:Based on the Empirical Evidence of Outgoing Officials’Natural Resource Asset Management Audit

作　　者：许恒周[1] 连瑞毅 XU Hengzhou;LIAN Ruiyi(College of Management and Economics,Tianjin University,Tianjin 300072,China)

机构地区：[1]天津大学管理与经济学部,天津300072

出　　处：《中国土地科学》2024年第10期47-58,共12页China Land Science

基　　金：教育部人文社科基金“土地资源错配、城市蔓延对碳排放的作用机理与路径优化研究”(23YJA630109)。

摘　　要：研究目的:检验领导干部自然资源资产离任审计作为创新型环保考核对土地资源错配的影响机理。研究方法:多期DID模型和中介效应模型。研究结果:(1)以离任审计试点政策为代表的环保考核在一定程度上抑制了土地资源错配。(2)离任审计试点政策能够通过环境规制强度、绿色技术创新和政府治理水平对土地资源错配产生影响。(3)政策效应在行政等级较高、地理区位较好以及资源禀赋较丰富的城市更为显著。研究结论:环保考核对抑制土地资源错配具有重要作用。地方政府应因地制宜进行环保考核制度创新、优化土地资源配置策略,走以绿色发展为导向的高质量发展道路。The purpose of this study is to examine the mechanism underling the effects of the innovative environmental assessment of outgoing officials’natural resource asset management audit on the mismatch of land resources.The research methods include time-varying DID model and mediation effect model.The research results show that:1)the environmental assessment represented by the pilot policy of audit has suppressed the mismatch of land resources to a certain extent.2)The pilot policy of audit affects the mismatch of land resources through the intensity of environmental regulation,green technology innovation and government governance level.3)The policy effect is more significant in cities with higher administrative levels,better geographical locations,and richer resource endowments.In conclusion,environmental assessment plays an important role in restraining the mismatch of land resources.Local governments should innovate the environmental assessment system according to local conditions,optimize land resource allocation strategies,and take a green development-oriented high-quality development path.

关 键 词：土地资源错配 环保考核 多期DID 领导干部自然资源资产离任审计 

分 类 号：F301.2[经济管理—产业经济]