This paper adopts the Differences-in-Difference model to empirically examine the impact of accountability au-dit of natural resources on corporate green innovation.The results show that accountability audit of natural resources can signifi-cantly promote the corporate green innovation.Its mechanism is that the implementation of the accountability audit of natural re-sources can alleviate the financing constraints of corporate green innovation,and reduce the differences of environmental supervi-sion between regions to force corporate to implement green innovation.Further analysis shows that the impact of the accountability audit of natural resources on corporate green innovation is more significant in state-owned enterprises,and the corporate green innovation behavior under this system has a significant value effect on the corporate,but it is often the result of catering to the short-term political needs of the government,which is not completely substantive.
accountability audit of natural resourcesgreen innovationfinancing constraintsregional environmental regu-lation differences
NETL
NSTL
万方数据
维普
