政府审计、绿色金融发展与地区环境治理  

Government Auditing,Green Finance Development,and Regional Environmental Governance

作　　者：刘骅[1] 王浚丞 刘梦娜 Liu Hua;Wang Juncheng;Liu Mengna(School of Finance,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学金融学院,南京211815

出　　处：《工业技术经济》2025年第2期97-107,共11页Journal of Industrial Technology and Economy

基　　金：江苏省社会科学基金重点项目“审计治理视域下数字金融风险防控体系研究”(项目编号:22GLA005);江苏省研究生科研创新项目(项目编号:KYCX23_2219)。

摘　　要：打好污染防治攻坚战,建立健全环境治理体系是实现“双碳”目标的必经之路。而政府审计与绿色金融发展对地区环境治理具有重要的作用。基于此,本文通过2010~2022年省级面板数据考察政府审计与绿色金融发展对地区环境治理的影响。研究发现,政府审计功能发挥与绿色金融的发展均可以促进地方环境有效治理,同时,绿色金融的发展在政府审计对地方环境治理的积极影响中起到了正向调节作用,且该调节作用在经济发达地区更为明显。进一步研究发现,当政府审计力度过低时,不仅无法有效促进地方环境治理水平提升,甚至可能造成地方环境治理水平的恶化。To achieve the goal of“dual carbon”,it is necessary to fight against pollution and establish a sound environmental governance system.Government audit and green finance development play an important role in regional environmental governance.Based on this,this paper examines the impact of government audit and green finance development on regional environmental governance through provincial panel data from 2010 to 2022.The study found that the functioning of government auditing and the development of green finance can both promote effective local environmental governance.At the same time,the development of green finance plays a positive moderating role in the positive impact of government auditing on local environmental governance,and this moderating effect is more pronounced in economically developed regions.Further research found that when the intensity of government audit is too low,it not only cannot effectively promote the improvement of local environmental governance,but may even cause the deterioration of local environmental governance.

关 键 词：政府审计 绿色金融 地区环境治理 PSR模型 高质量发展 调节效应模型 数字化赋能 熵权-TOPSIS法 

分 类 号：F832[经济管理—金融学] F239.44