摘要
领导干部自然资源资产离任审计是加强生态文明建设的一项制度安排。以部分地区开展自然资源资产离任审计试点为契机,采用多期双重差分法探讨自然资源资产离任审计对环境治理效率的影响。研究结果表明,审计试点后,环境治理效率得到显著提升;机制检验结果表明,自然资源资产离任审计能够有效提高政府环境注意力强度和持续性,进而提升环境治理效率;分样本检验结果表明,因官员变更、任期、年龄、制度环境以及地理区位的差异,审计试点对环境治理效率产生了异质性影响;拓展性检验结果表明,在审计试点期间,试点城市官员晋升概率与环境治理效率提升存在正相关关系,且更多表现为实职晋升。研究结论对加强自然资源资产离任审计和完善环境治理机制具有重要的理论与实践意义。
The audit of natural resource assets of leading cadres leaving office is an institutional arrangement to strengthen the construction of ecological civilization.Taking the pilot audit of natural resources assets leaving office in some regions as an opportunity,this paper adopts the multi-period double difference method to explore the impact of natural resources assets departure audit on environmental governance efficiency.The results show that after the audit pilot,the efficiency of environmental governance has significantly improved.The mechanism test shows that the audit of natural resources assets can effectively improve the government's environmental attention intensity and sustainability,and then improve the efficiency of environmental governance.The sub-sample test showed that due to the differences in official changes,tenure,age,institutional environment and geographical location,the audit pilot had a heterogeneous impact on the efficiency of environmental governance.The extended test showed that during the audit pilot period,there was a positive correlation between the promotion probability of officials in the pilot cities and the improvement of environmental governance efficiency,and it was more manifested as actual promotion.The research conclusion has an important theoretical and practical significance for strengthening the audit of natural resources assets leaving office and improving the environmental governance mechanism.
作者
马志娟
殷方宁
MA Zhijuan;YIN Fangning(School of Government Audit,Nanjing Audit University,Nanjing 211815,China)
出处
《审计与经济研究》
CSSCI
北大核心
2023年第6期1-11,共11页
Journal of Audit & Economics
基金
国家社会科学基金重大项目(21&ZD027)
国家自然科学基金项目(72074118)
江苏省研究生科研创新项目(KYCX22_2180)。
关键词
自然资源资产离任审计
环境治理效率
注意力强度
注意力持续性
生态文明建设
departure audit of natural resources assets
environmental governance efficiency
intensity of environmental attention
continuity of environmental attention
construction of ecological civilization
