摘要
【目的】领导干部自然资源资产离任审计是加强中国生态文明建设的一项重要制度安排,从中国特有的政治经济社会背景出发,探求其改善环境质量的作用机理和经验证据具有重要意义。【方法】以2015—2020年中国303个地级及以上城市为研究对象,按照自然资源禀赋的异质性,将资源型城市作为处理组,非资源型城市作为对照组,采用双重差分模型考察领导干部自然资源资产离任审计在全国推广期间的政策效果。【结果】(1)伴随着自然资源资产离任审计制度的常态化,相对于非资源型城市,资源型城市的环境质量得到明显提升,具体表现为工业污染的减排。(2)机制检验的结果表明,资源接续压力和环境绩效压力对资源型城市环境质量的改善具有促进作用,离任获得晋升的地方官员在任期内拥有更好的环境表现,支持了该项政策通过完善政绩考核和责任追究机制推动污染治理的理论逻辑。(3)路径检验的结果表明,环保投资的增加是促进资源型城市环境质量提升的可能路径。【结论】自然资源资产离任审计制度符合中国国情,具有长效性和普适性,应加强审计结果运用、完善配套制度建设,推进环境责任审计的全覆盖。
[Objective]Accountability audit of natural resource is an institutional arrangement to strengthen China’s ecological civilization construction.Analyzing the mechanism and empirical evidence of accountability audit of natural resource on environmental quality from China’s political economic and social background is of great significance.[Methods]This study used the difference-in-differences model and took 303 cities at the prefecture level and above in China from 2015 to 2020 as the research object to investigate the policy effect of accountability audit of natural resource during the national promotion period.Based on the heterogeneity of natural resources endowment,resource-based cities were taken as the treatment group,and non-resource-based cities were regarded as the control group.[Results](1)The study found that with the normalization of the accountability audit of natural resource system,the environmental quality of resource-based cities has been significantly improved in comparison to non-resource-based cities,embodying reduction in industrial pollution discharge.(2)The results of mechanism tests demonstrate that the pressure of resource succession and environmental performance can boost the improved level of environmental quality in resource-based cities.Local officials who have been promoted to a higher position after leaving office showed a better environmental performance during their term of office.This result supports the theoretical proposition of this policy to advance pollution control by completing the performance assessment and the accountability mechanism.(3)The path test result indicates that an increase in environmental protection investment is a possible way to step up the upgrading of the environmental quality in resource-based cities.[Conclusion]Accountability audit of natural resource is in accord with China’s actual condition,which has long-term and universal effectiveness.It is necessary to strengthen the application of audit results,improve the construction of supporting systems,
作者
黄溶冰
谢晓君
HUANG Rongbing;XIE Xiaojun(School of Accounting,Zhejiang Gongshang University,Hangzhou 310018,China;School of Business,Jiaxing University,Jiaxing 314001,China)
出处
《资源科学》
CSCD
北大核心
2023年第6期1091-1106,共16页
Resources Science
基金
国家社会科学基金重点项目(21AZD061)。
关键词
领导干部自然资源资产离任审计
政策评估
自然资源禀赋
环境质量
激励约束
晋升机制
中国
accountability audit of natural resources
policy evaluation
natural resources endowment
environmental quality
incentive-constraint
promotion mechanism
China
