南京审计大学学报2025,Vol.22Issue(1) :32-42.

领导干部自然资源资产离任审计与城市绿色全要素生产率

Departure Accountability Audit of Natural Resource Assets of Leading Cadres and Urban Green Total Factor Productivity

祝遵宏 蔡政煜 方毅峰
南京审计大学学报2025,Vol.22Issue(1) :32-42.

领导干部自然资源资产离任审计与城市绿色全要素生产率

Departure Accountability Audit of Natural Resource Assets of Leading Cadres and Urban Green Total Factor Productivity

祝遵宏 1蔡政煜 2方毅峰3
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作者信息

  • 1. 南京审计大学江苏省智慧工程审计工程研究中心,江苏南京 211815
  • 2. 南京审计大学工程审计学院,江苏南京 211815
  • 3. 南开大学商学院,天津 300071
  • 折叠

摘要

提高城市绿色全要素生产率是实现经济高质量发展的重要方式.基于我国284个城市2010-2017年的面板数据,构建多期双重差分模型,实证检验领导干部自然资源资产离任审计对提高城市绿色全要素生产率的作用.结果表明,相较于未试点城市,实施自然资源资产离任审计试点的城市的绿色全要素生产率显著提高.进一步研究发现,自然资源资产离任审计通过绿色创新提高城市绿色全要素生产率,数字技术能够增强该政策效应,且城市经济发展水平越高或财政压力越小,该政策效应越明显.研究结论不仅为自然资源资产离任审计推动经济高质量发展提供了经验证据,而且为持续提高城市绿色全要素生产率提供了理论支撑和政策依据.

Abstract

The improvement of Green Total Factor Productivity(GTFP)is a crucial approach to realizing high-quality economic development.Based on the panel data of 284 prefecture-level cities in China from 2010 to 2017,a multi-period difference-in-differences model is constructed to empirically examine the promotional effect of Accountability Audit of Natural Resource(AANR)on improving GTFP.The results show that compared to non-pilot cities,there is a significant increase in GTFP in pilot cities where such audits have been implemented.Further research has found that AANR has improved GTFP by promoting green innovation.Digital technology can enhance the policy effect,and the higher the level of urban economic development or the less fiscal pressure,the more obvious the policy effect.The research conclusions not only provide empirical evidence for natural re-source asset audit to promote high-quality economic development,but also provide theoretical support and policy basis for contin-uously improving urban GTFP.

关键词

自然资源资产离任审计/城市绿色全要素生产率/绿色创新/数字技术/经济高质量发展/生态环境保护

Key words

departure Accountability Audit of Natural Resource(AANR)assets/urban Green Total Factor Productivity(GT-FP)/green innovation/digital technology/high-quality economic development/environmental protection

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出版年

2025
南京审计大学学报
南京审计学院

南京审计大学学报

CHSSCD北大核心
影响因子:1.401
ISSN:1672-8750
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