首页|自然资源问责审计对水污染治理效率的影响研究

自然资源问责审计对水污染治理效率的影响研究

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  • 国家科技期刊平台
  • NETL
  • NSTL
  • 万方数据
作为一项重大的改革措施,领导干部自然资源资产离任审计(简称"自然资源问责审计")在推进环境保护、资源节约方面具有重要作用.基于2005—2017年我国271个城市的面板数据,使用双重差分模型考察自然资源问责审计与水污染治理效率之间的关系.研究表明:自然资源问责审计的实施显著提高了水污染治理效率,经过一系列稳健性检验,结果依然成立.进一步研究发现,中央环保督察是自然资源问责审计提高试点城市水污染治理效率的调节机制.在南方地区与水污染治理效率较低的地区,自然资源问责审计发挥的作用更加显著,且与动态面板数据估计方法的结果与之吻合.因此,加强自然资源问责审计结果运用、强化地方官员水污染治理主体责任意识、实施动态的差异化政策,有助于推动我国水污染防治.
Impact assessment of natural resources accountability audit on wter pollution treatment efficiency
As a major reform measure,natural resources accountability audit plays an awfully imperative part in advancing environmental protection and resource conservation. Based on the panel data of 271 prefecture-level cities from 2005 to 2017,this paper utilizes a difference-in-differences model to empirically scrutinize the relationship between natural resources accountability audit and water pollution treatment efficiency.The results show that the natural resources accountability audit significantly improves the water pollution treatment efficiency.This finding still holds after a series of robustness tests.Further study finds that the central ecological environmental protection inspection is a moderating mechanism for natural resources accountability audit to improve water pollution treatment efficiency in pilot cities.The role played by natural resources accountability audit is more significant in southern regions and regions with low water pollution treatment efficiency. And the results of a dynamic panel data estimation coincide with it. Therefore,strengthening the adoption of the natural resources accountability audit,reinforcing the awareness of the main responsibility of local officials in water pollution treatment,and implementing dynamic and differentiated policies serve to advance water pollution prevention and control in China.

natural resources accountability auditwater pollution treatment efficiencydifference-in-differences modelcentral environmental protectionenvironmental protection

李学峰、唐洋、黄小龙

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南华大学 经济管理与法学学院,湖南 衡阳 421001

自然资源问责审计 水污染治理效率 双重差分模型 中央环保督察 环境保护

湖南省社会科学成果评审委员会课题湖南省教育厅重点科学研究项目南华大学博士科研启动基金项目

XSP24YBC19023A0320220XQD095

2024

10.3969/j.issn.1674-8425(s).2024.05.009

重庆理工大学学报
重庆理工大学

重庆理工大学学报

CSTPCD北大核心
影响因子：0.567
ISSN：1674-8425
年,卷(期)：2024.38(10)
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