领导干部自然资源资产离任审计与环境绩效改善——基于主体功能区视角  

Outgoing Audit of Natural Resource Assets of Leading Cadres and Environmental Performance Improvement:Based on the Perspective of Main Functional Areas

作　　者：张亚连[1,2] 张旺微 程天吉 ZHANG Yalian;ZHANG Wangwei;CHENG Tianji(Business School,Central South University of Forestry and Technology,Changsha 410004,Hunan,China;Ecological Civilization Construction Research Base of Hunan Province,Central South University of Forestry and Technology,Changsha 410004,Hunan,China)

机构地区：[1]中南林业科技大学商学院,湖南长沙410004 [2]中南林业科技大学湖南省生态文明建设研究基地,湖南长沙410004

出　　处：《中南林业科技大学学报(社会科学版)》2024年第5期58-68,共11页Journal of Central South University of Forestry & Technology(Social Sciences)

基　　金：湖南省会计科研课题(2024HNKJB32);广西林业科技项目(桂林科字[2024]1号)。

摘　　要：建立和完善领导干部自然资源资产离任审计是党中央针对我国特定国情背景所作出的一项重要决策。探究政府能否通过推行领导干部自然资源资产离任审计改善环境绩效,以及不同主体功能区的自然资源资产离任审计对于环境绩效改善是否具有不同的作用,对于推进我国生态文明建设具有重要意义。基于双向固定效应模型,以2014—2022年湖南省14个市州为研究样本,实证检验领导干部自然资源资产离任审计政策对环境绩效改善的影响,同时实证检验自然资源资产离任审计政策与环境绩效改善之间的异质性与作用机制。研究发现:自然资源资产离任审计政策能够促进环境绩效改善;异质性检验表明,不同主体功能区在环境绩效改善方面的侧重点各有不同,需因地制宜推进离任审计政策;机制检验表明,政府对环境的关注力在离任审计与环境绩效之间起到正向调节作用,强化政府关注力能促进环境绩效改善。研究结论能够为差异化推进自然资源资产离任审计提供参考。The establishment and improvement of the outgoing audit of natural resource assets for leading cadres is an important decision made by the Central Committee of the Communist Party of China in response to the specific national context of our country.Investigating whether the government can improve environmental performance through the implementation of outgoing audits of leading cadres’natural resource assets,and whether the impact of these audits varies across different main functional areas,is of significant importance for advancing ecological civilization construction in China.Based on a two-way fixed-effects model and using 14 cities and prefectures in Hunan Province from 2014 to 2022 as the research sample,this study empirically examines the impact of the outgoing audit policy on environmental performance improvement,as well as the heterogeneity and mechanisms of the relationship between the audit policy and environmental performance improvement.The findings reveal that the outgoing audit policy of natural resource assets can promote environmental performance improvement.Heterogeneity tests indicate that different main functional areas have distinct focal points for environmental performance improvement,necessitating tailored approaches to the implementation of the audit policy.Mechanism tests show that government attention to environmental issues plays a positive moderating role in the relationship between outgoing audits and environmental performance,with increased attention further enhancing environmental performance.The conclusions provide a reference for the differentiated implementation of outgoing audits of natural resource assets.

关 键 词：自然资源资产离任审计 主体功能区 环境绩效 领导干部 

分 类 号：F239.4[经济管理—会计学] F205[经济管理—国民经济]