The initiation and promotion of tenure-based natural resources and assets accountability audits are bound to have a significant impact on the utilization of natural resources in the production and operation of regional enterprises.Taking the A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2013 to 2021 as the research subject,this study evaluates the implementation of tenure-based natural resources and assets accountability audits and its impact on the green total factor productivity of enterprises.The research reveals that tenure-based natural resources and assets accountability audits has significantly increased the green total factor productivity of enterprises in pilot cities,and this effect exhibits inter-temporal dynamics.Mechanism tests indicate that the impact of tenure-based natural resources and assets accountability audits on the improvement of regional enterprises'green total factor productivity can be achieved through both effects on enterprises innovation and intensifying market competition.Heterogeneity tests find that the impact of tenure-based natural resources and assets accountability audits on the improvement of green total factor productivity is more pronounced in non-state-owned enterprises,non-polluting enterprises,and smaller enterprises.Expansion tests reveal that the impact of tenure-based natural resources and assets accountability audits on the green total factor productivity of enterprises is primarily driven by the advancement in green technology.The article examines the economic consequences of the implementation of tenure-based natural resources and assets accountability audits,providing insights references for optimizing and implementing this policy,and promoting high-quality development of enterprises.
关键词
领导干部自然资源资产离任审计/绿色全要素生产率/市场竞争程度/绿色创新
Key words
tenure-based natural resources and assets accountability audits/green total factor productivity/degree of market competition/green innovation
维普
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