自然资源资产离任审计、环保回应与企业高质量发展
Outgoing Audit of Natural Resource Assets,Environmental Response and Quality Development of Enterprises
梁毕明 1郭振雄 1刘爱光2
作者信息
- 1. 吉林财经大学会计学院,吉林长春 130117
- 2. 吉林省审计厅,吉林长春 130117
- 折叠
摘要
以2014-2022年沪深A股上市公司为样本,将资源型和重污染型企业作为实验组,其他类型企业作为对照组,采用双重机器学习模型考察自然资源资产离任审计常态化对企业高质量发展的影响.研究发现,自然资源资产离任审计能够促进资源型和重污染型企业高质量发展;机制检验结果表明,自然资源资产离任审计常态化能够增强政府环境监管力度和提高企业绿色治理绩效,通过这两类环保回应行为可以促进企业高质量发展;异质性分析发现,自然资源资产离任审计对企业高质量发展的促进作用在融资约束程度较大和受政府干预较强的企业中更为明显,且绿色投资者能够强化这种作用.
Abstract
The tenure-based natural resources and assets accountability audit of leading officials has a positive environmental governance role,but its policy effect into the normalization phase needs to be verified.Based on the 2014-2022 Shanghai-Shenzhen A-share listed company as a sample,resources-type and heavy pollution enterprises as experimental groups,other types of enterprises as a control group,we are using a dual machine learning model to investigate the impact of natural resources assets outgoing audit normalization on the quality development of enterprises.The study found that the outgoing audit of natural resources assets can promote the high quality development of re-source and heavy polluting enterprises.It was found that the regularization of outgoing audit of natural resources assets can enhance government environmental regulation and corporate green governance performance.Further analysis found that this catalytic effect is stronger in companies that are more restrictive to financing and strongly affected by government intervention,and that green investors can reinforce this role.
关键词
自然资源资产离任审计/企业高质量发展/环保回应/政府干预/融资约束/环境监管Key words
outgoing audit of natural resources assets/high-quality enterprise development/environmental protection response/govern-mental intervention/financing restraints/environmental supervision引用本文复制引用
基金项目
国家社会科学基金项目(22BJL031)
吉林省科技厅创新发展战略研究项目(20240701032FG)
出版年
2024
NETL
NSTL
万方数据