国家审计对低碳转型发展的影响研究——来自领导干部自然资源资产离任审计试点的证据被引量：2

Study on the Impact of National Audit on Low-Carbon Transformation Development:Evidence from the Pilot of Audit for Outgoing Officials on Natural Resource Assets

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摘要低碳转型发展是实现“双碳”目标的必由之路。为探索国家审计推动低碳转型的作用路径,采用283个地级市面板数据为样本,构建多时点双重差分模型,检验领导干部自然资源资产离任审计试点对低碳转型发展的影响。研究发现:审计试点可通过推动产业结构升级、降低煤炭能源消费占比、促进绿色技术进步、保护林草资源等途径助力低碳转型。进一步分析发现,审计试点对低碳转型发展的影响存在空间外溢效应,且在政府审计独立性较高的地区、审计机关负责人具有监督背景的地区、低碳政策实施地区以及对自然资源依赖程度较高的地区,审计试点推动低碳转型的作用更加显著。研究结论有助于“双碳”目标下领导干部自然资源资产离任审计评价标准的构建,也为国家审计推动中国经济低碳转型发展提供必要的经验支持与政策注脚。 Low-carbon transformation development is the only way to achieve the goal of“dual carbon”.In order to explore the path of national audit to promote low-carbon transformation,this paper uses the panel data of 283 prefecture-level cities as samples,builds a multi-time-point difference model,and tests the impact of pilot audit of leading officials natural resource assets on the development of low-carbon transformation.The study found that the audit pilot can improve low-carbon transformation by promoting industrial structure upgrading,reducing the proportion of coal energy consumption,promoting green technology progress,and protecting forest and grass resources.Further analysis shows that the impact of pilot audit on the development of low-carbon transformation has a spatial spillover effect,and in regions with higher independence of government audit,regions with supervisory backgrounds of audit institution leaders,regions with low-carbon policy implementation,and regions with high dependence on natural resources,the role of the pilot audit in promoting low-carbon transformation is more significant.The conclusion is helpful to the construction of audit evaluation standards for outgoing officials natural resource assets under the goal of“dual carbon”and also provides necessary empirical support and policy notes for national audit to promote the development of low-carbon economic transformation in China.

作者李兆东郭磊 LI Zhaodong;GUO Lei(School of Government Audit,Nanjing Audit University,Nanjing 211815,China;Audit Department,Shanghai Pudong Development Bank,Shanghai 200001,China)

机构地区南京审计大学政府审计学院上海浦东发展银行审计部

出处《南京审计大学学报》北大核心 2024年第3期1-13,共13页 Journal of Nanjing Audit University

基金国家社会科学基金重大项目(21&ZD027) 南京审计大学国家审计研究课题(21XSJA02) 南京审计大学政府审计研究课题重点项目(GASA161011)。

关键词国家审计领导干部自然资源资产离任审计低碳转型发展产业结构能源消费结构绿色技术创新植被碳汇空间外溢环境治理 national audit audit for outgoing officials on natural resource assets low-carbon transformation development industrial structure energy consumption structure green technological innovation vegetation carbon sink spatial spillover environmental governance