政府环境审计、审计信息化建设与绿色新质生产力
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天津市哲学社会科学规划年度项目(TJGL25-05)


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    摘要:

    绿色属性是新质生产力的核心特征,发展绿色新质生产力是实现经济与生态协同高质量发展的关键。基于2010—2023年中国285个地级市的面板数据,实证检验政府环境审计对地区绿色新质生产力的影响,并探讨政府审计信息化建设对上述关系的赋能效应及作用机制。研究发现,环境审计能够显著促进地区绿色新质生产力发展,且政府审计信息化建设的赋能有助于强化这一效应。异质性分析显示,该赋能效应在西部和东北地区、数字经济发展水平较高的地区、地方政府公共数据开放水平较高的地区更为突出。机制检验显示,环境审计通过强化环境治理动机、提升环保执法强度、推进绿色低碳转型,进而培育地区绿色新质生产力,而政府审计信息化建设赋能环境审计则遵循“技术—认知—能力—行动”的递进传导路径,进一步驱动地区绿色新质生产力发展。研究结论为审计机关落实“科技强审”战略、以审计现代化赋能绿色新质生产力培育提供了经验证据与政策参考。

    Abstract:

    The green attribute is the core feature of new quality productive forces, and promoting the development of green new quality productive forces is the key to achieving the synergistic high-quality development of the economy and ecology. Based on the panel data of 285 prefecture-level cities in China from 2010 to 2023, this paper empirically tests the relationship between government environmental auditing and regional green new quality productive forces, and further explores the empowering effect of government audit informatization construction on this relationship and its mechanism of action. The research finds that government environmental auditing can significantly drive the development of regional green new quality productive forces, and the empowerment of government audit informatization construction further strengthens this driving effect. Heterogeneity analysis shows that the above empowering effect is more significant in the western and northeastern regions, regions with a high level of digital economy development, and regions with a high level of local government public data openness. Mechanism analysis indicates that government environmental auditing drives the development of regional green new quality productive forces by strengthening environmental governance motivation, improving environmental law enforcement intensity, and promoting regional green low-carbon transformation; government audit informatization construction empowers government environmental auditing to further drive the development of regional green new quality productive forces by following the progressive transmission path of “technology-cognition-capability-action”. The research conclusions provide important empirical evidence and policy references for audit authorities to implement the strategy of “strengthening auditing through technology” and empower the cultivation of green new quality productive forces with audit modernization.

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许宁宁,王佳慧.政府环境审计、审计信息化建设与绿色新质生产力[J].南京审计大学学报,2026,23(3):36-46

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  • 在线发布日期: 2026-06-12
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