To promote the construction of ecological civilization,the departure accountability audit of natural re-source assets has been established as a key institutional arrangement,with the core goal of scientifically evaluating and assessing the performance of leading cadres in fulfilling environmental responsibilities.We take the accountabili-ty audit of natural resource assets launched in 2014 as a quasi-natural experiment,and combine the number depar-ture of green patents and their citation data of listed companies to construct a measurement index of green innovation level.Furthermore,a double difference model system is used to explore the impact mechanism and effect of natural resource asset departure audit for leading cadres on the green innovation capability of enterprises.The results show that the departure accountability audit of natural resource assets can significantly improve the level of green innova-tion in enterprises through various mechanisms,including strengthening environmental regulations,increasing the in-vestment intensity of local government public research and development expenditure,and promoting the optimization and upgrading of industrial structure.Even after conducting several robust tests,this conclusion still shows high reli-ability and robustness.Further research has found that,compared to strict economic performance evaluations,more relaxed economic performance evaluations help to leverage the role of departure accountability audit of natural re-source assets in promoting green innovation in enterprises,and there is also a significant synergistic effect between central ecological and environmental protection inspections and departure accountability audit of natural resource as-sets in promoting green innovation in enterprises.The departure accountability audit of natural resource assets not on-ly improves the overall citation level of green patent applications and authorizations,but also contributes to the im-provement of the citation level of green patents.The accountability audit of natural resource assets has a significantly stronger promoting effect on innovative green innovation in enterprises than on utility model green innovation,and its impact on joint innovation is significantly greater than that on independent innovation.The conclusion is of great sig-nificance for further optimizing and strengthening the departure accountability audit of natural resource assets,effec-tively promoting the evaluation and assessment of local government ecological performance,and achieving green and high-quality development of enterprises.
Departure Aconuntability Audit of Natural Resource AssetsEcological Performance AppraisalGreen Innovation of EnterprisesDifference-in-Difference
维普
万方数据
