生态环保审计赋能新质生产力的治理效能研究——基于执法威慑、政策引导与公众监督的视角
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山西省哲学社会科学规划课题青年课题(2024QN083)


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    摘要:

    随着经济全球化深入,地区面临经济与环境的双重压力,新质生产力的培育与提升成为经济转型升级的关键。基于2011—2022年地级市的面板数据,以生态环保审计为准自然实验,利用多期双重差分模型,检验了生态环保审计对地区新质生产力的影响,实证结果表明生态环保审计通过增强环保执法强度、增加绿色环保补助、提高环境治理动机,进而提升地区新质生产力水平。随着地区绿色创新水平与人工智能化程度的提高,生态环保审计对新质生产力的促进作用得到进一步强化。进一步分析发现,生态环保审计在社会审计力量较强、地方环境规制强度大以及公众环境关注度高的地区对新质生产力的提升作用更强。此外,科技金融试点政策与生态环保审计对提升地区新质生产力发挥了协同效应。研究结论对提升生态环保审计的实施效果,加快培育新质生产力具有重要启示作用。

    Abstract:

    With the deepening of economic globalization, regions face intensifying competing pressures from economic development and environmental protection. The cultivation and enhancement of newquality productivity have become critical for achieving economic transformation and upgrading. Based on panel data from 288 prefecturelevel cities in China between 2011 and 2022, this study employs ecological and environmental protection audits as a quasinatural experiment and applies a multiperiod differenceindifferences model to examine their impact on regional newquality productivity. The empirical results indicate that ecological and environmental protection audits significantly enhance regional newquality productivity levels through pathways such as strengthening environmental law enforcement, increasing green subsidies, and enhancing motivation for environmental governance. Furthermore, as regional green innovation levels and the degree of artificial intelligence advancement increase, the positive effect of ecological and environmental protection audits on newquality productivity is further intensified. Additional analysis reveals that the role of ecological and environmental protection audits in boosting newquality productivity is stronger in regions with robust social auditing capabilities, stringent local environmental regulations, and high public environmental awareness. Moreover, technology finance pilot policies and ecological and environmental protection audits exhibit a synergistic effect in enhancing regional newquality productivity. The findings of this study enrich the understanding of the green governance effects of ecological and environmental protection audits and offer important implications for improving their implementation effectiveness and accelerating the development of newquality productivity.

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卫铭a, b.生态环保审计赋能新质生产力的治理效能研究——基于执法威慑、政策引导与公众监督的视角[J].审计与经济研究,2025,40(4):52-60

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  • 在线发布日期: 2025-08-20
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