政府环境审计与企业绿色创新
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广东省哲学社科规划审计理论研究专项重点项目(GD23SJ02);广东省自然科学基金(2022A1515011799)


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    摘要:

    以我国2007—2019年A股上市公司为样本,基于地方官员与企业负责人视角,检验政府环境审计的效果。研究发现:政府环境审计能够促进工业企业的绿色创新。地方官员及企业负责人的环保重视度能够提振此促进效果。地方官员会借助环保补助与排污收费将环保理念传递给企业负责人,企业内部也会调整针对高管的薪酬契约设计以进行环保激励。进一步地,政府环境审计能够实现企业绿色创新的“增质提量”,并帮助发展新质生产力,且此效果受到多种企业内外部因素的影响。研究结论为进一步利用政府环境审计加强生态文明建设提供了理论证据与政策建议。

    Abstract:

    Using A-share listed companies in China from 2007 to 2019 as research samples, this study examines the effect of government environmental audit from the perspectives of local officials and corporate executives. The research found that government environmental audit can enhance the level of green innovation of industrial enterprises. The emphasis on environmental protection by both local officials and corporate executives can amplify this promoting effect. Local officials convey environmental concepts to corporate executives through environmental subsidies and pollution charges, leading to adjustments in executive compensation contracts within enterprises to incentivize environmental initiatives. Furthermore, government environmental audit can achieve both quantitative and qualitative improvements in corporate green innovation and contribute to the development of New Quality Productive Forces. This effect is influenced by various internal and external factors of enterprises. The findings provide theoretical evidence and policy suggestions for further leveraging government environmental audit to strengthen ecological civilization construction.

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卢锐,唐凯,陈诗婷.政府环境审计与企业绿色创新[J].南京审计大学学报test,2025,22(3):25-36

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  • 在线发布日期: 2025-06-03
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