摘要
随着我国经济发展步入新常态,环境问题逐渐成为国家治理中的重要问题,而国家审计作为国家治理体系中的重要组成部分,在应对资源环境问题方面发挥着自己独特的功能。基于此,运用熵权法及双重差分模型,以我国31个省份作为研究样本进行实证研究,探究资源环境审计与经济高质量发展之间的关系。研究结果表明,资源环境审计在一定程度上可以改善环境,通过加强对领导干部履责情况的监督即开展领导干部自然资源资产离任审计促进经济高质量发展。
With the economic development stepping into the new normal, environmental issues have gradually become important issues in national governance. National audit, as an important part of the national governance system, plays unique function in dealing with the problems of resources and environment. Based on this, this paper takes 31 provinces as research samples to explore the relationship between resource-environment audit and high-quality economic development by using entropy method and double-difference model. The results show that the resource-environment audit can improve the environment to a certain extent. By strengthening the supervision of the responsibility of leading cadres, the audit of natural resources assets of leading cadres can be carried out to promote the high-quality development of the economy.
作者
孙文远
孙媛媛
SUN Wenyuan;SUN Yuanyuan(School of Economics,Nanjing Audit University,Nanjing Jiangsu 211815,China;School of Government Audit,Nanjing Audit University,Nanjing Jiangsu 211815,China)
出处
《生态经济》
北大核心
2020年第1期166-171,共6页
Ecological Economy
基金
国家自然基金项目“环境规制对就业的影响:理论、实证与对策研究”(71573136)
江苏高校优势学科建设工程资助项目(PAPD)
关键词
资源环境审计
领导干部
自然资源资产离任审计
高质量发展
resource-environment audit
leading cadres
the audit of natural resources assets
high-quality development
