摘要
以2009年颁布的《审计署关于加强资源环境审计工作的意见》为事件构造准自然实验,运用双重差分法考察了政府环境审计对企业环境绩效的影响。研究发现:政府环境审计对企业环境绩效具有显著的正向影响,说明政府环境审计通过发挥揭示功能、抵御功能和预防功能,可有效地改善企业环境绩效。进一步研究发现,政府环境审计对企业环境绩效的正向影响主要表现在政府审计制度的审计强度较大、处罚力度较大和司法力度较大的企业,政府环境监管较强的企业以及媒体环境监督较强和公众环境监督较强的企业中。研究结论验证了政府环境审计的微观环境治理效应,在理论上拓展了企业环境绩效的驱动因素研究,在实践上为打赢污染防治攻坚战和促进生态文明建设提供了重要的启示。
Based on the‘Opinions of the Audit Office on Strengthening the Audit of Resources and Environment’issued in 2009 as an event,we construct a quasi-natural experiment to examine the impact of government environmental audit on corporate environmental performance using the DID method.We find that government environmental audit has a significant positive impact on corporate environmental performance,indicating that government environmental audit can effectively improve corporate environmental performance by playing a revealing,resisting and preventing function.Furthermore,we find that the positive impact of government environmental audit on corporate environmental performance is mainly manifested in companies with greater audit intensity,greater penalty power,and greater judicial power,companies with stronger government environmental supervision,and companies with strong media environmental supervision and public environmental supervision.Our research conclusions confirm the micro-environmental governance effects of the government environmental audit.Meanwhile our research conclusions theoretically expand the study of the driving factors of corporate environmental performance,and provide important inspirations in practice to win the battle against pollution prevention and promote the construction of ecological civilization.
作者
于连超
张卫国
毕茜
董晋亭
YU Lianchao;ZHANG Weiguo;BI Qian;DONG Jinting(College of Economics and Management,Southwest University,Chongqing 400715,China)
出处
《审计与经济研究》
CSSCI
北大核心
2020年第1期41-50,共10页
Journal of Audit & Economics
基金
国家社会科学基金项目(17BJY060)
中央高校基本科研业务费专项资金项目(SWU1909205
SWU1909519)
重庆市研究生科研创新项目(CYB18079)
关键词
政府环境审计
政府审计
企业环境绩效
政府审计制度
政府环境监管
媒体环境监督
公众环境监督
government environmental audit
government audit
corporate environmental performance
government audit system
government environmental supervision
media environmental supervision
public environmental supervision
