领导干部自然资源资产离任审计、环境规制与经济高质量发展
Tenure-based Natural Resources and Assets Accountability Audit of Leading Officials,Environmental Regulation and High-quality Development
梁毕明 1郭振雄1
作者信息
- 1. 吉林财经大学会计学院,邮政编码:130117
- 折叠
摘要
经过在生态环境治理等领域试点,领导干部自然资源资产离任审计已进入常态化阶段.本文以2014-2021年我国284个城市为样本,将资源型城市作为实验组,非资源型城市作为对照组,采用双重机器学习模型考察自2018年领导干部自然资源资产离任审计全面开展对资源型城市经济高质量发展的影响.研究发现,领导干部自然资源资产离任审计不但能促进资源型城市经济高质量发展,而且还能提高经济高质量发展各个子系统的协调性.机制检验发现,领导干部自然资源资产离任审计通过增强政府环境规制强度来促进城市经济高质量发展.异质性分析发现,对处于衰退期以及所处地区审计强度较大的资源型城市而言,这种促进作用更强.
Abstract
Through pilot projects in ecological environmental governance,the tenure-based natural resources and assets accountability audit of leading officials has become a regular practice.Based on a sample of 284 cities in 2014-2021,resource-based cities were used as experimental groups and non-resource-based cities as control groups.The double machine learning model was used to investigate the impact on the high-quality development of resource-based urban economy.It was found that the tenure-based natural resources and assets accountability audit of leading officials could not only promote the high-quality development of resource-based urban economy,but also improve the coordination of each subsystem of high-quality development.What's more,the tenure-based natural resources and assets accountability audit of leading officials promoted the high-quality development of the urban economy by strengthening the government's environmental regulation.Heterogeneous analysis found that this is more beneficial for resource-based cities that are in recession and where auditing is more intense.
关键词
领导干部自然资源资产离任审计/经济高质量发展/自然资源禀赋/环境规制Key words
tenure-based natural resources and assets accountability audit of leading officials/high-quality regional development/natural-resource endowments/environmental regulation引用本文复制引用
出版年
2024
NETL
NSTL
万方数据