摘要
以2011—2019年省级环境审计公告为样本,采用DEA模型测量我国30个省(自治区、直辖市)的环境治理效率,并使用Tobit模型对国家审计与环境治理效率的关系进行实证研究。研究表明:国家审计、审计强度和审计发现与环境治理效率、城镇环境治理效率显著正相关,但对工业污染治理效率的影响效果不显著;审计移送对环境治理效率的影响均不显著。进一步研究发现,党的十八届三中全会以后,国家审计和审计强度对环境治理效率的提升作用更明显。
With the rapid economic development,environmental issues have become an important factor limiting the achievement of China′s sustainable development goals.Using the 2011-2019 provincial environmental audit announcements as a sample,the DEA model was used to measure the environmental governance efficiency of 30 provinces(autonomous regions and municipalities directly under the central government)in China,and the Tobit model was used to empirically investigate the relationship between state audits and environmental governance efficiency.It was found that state audit,audit intensity and audit finding were significantly and positively related to environmental governance efficiency and urban environmental governance efficiency,but the effect on industrial pollution governance efficiency was not significant;none of the effects of audit referral on environmental governance efficiency was significant.The conclusion of the study indicates that the effective performance of each function of national audit has played a positive impact on promoting the efficiency of environmental governance in towns and cities,but has not yet played a proper role in improving the efficiency of industrial pollution.Further study found that after the Third Plenary Session of the 18th CPC Central Committee,the effect of national audit and audit intensity on the improvement of environmental governance efficiency is more obvious,indicating that the policy of"strengthening audit supervision"is better implemented.Therefore,strengthening the participation of national audits in environmental governance,increasing the audit intensity of national audits,strengthening the revealing effect of national audits,and enhancing the referral of national audits will be the future direction for national audits to improve the efficiency of environmental governance.
作者
许瑜
张亚星
冯均科
XU Yu;ZHANG Yaxing;FENG Junke(College of Business School,Xi′an Foreign International Studies University,Xi′an 710128,China;School of Economics and Management,Northwestern University,Xi′an 710127,China)
出处
《河南工业大学学报（社会科学版）》
2022年第5期53-62,共10页
Journal of Henan University of Technology:Social Science Edition
基金
2022年陕西省哲学社会科学重大理论与现实问题研究项目(2022ND0281)。
