摘要
为有效减少碳排放,规范并引导地方政府行为至关重要,国家审计可以利用其威慑力在规范地方政府行为方面发挥积极作用。论文基于1999—2015年中国省际面板数据,从总体层面检验了国家审计威慑的碳减排效应。结果表明:强化国家审计威慑可以减少碳排放,且具有明显的地方化特征;同时,中央专项审计由于其较高的权威性在碳减排方面形成了对地方审计机关威慑力的某种替代。因此,应高度重视国家审计的碳排放治理功能,通过制度建设不断完善中央审计与地方审计机关的协同威慑机制,增强地方审计机关的权威性,并积极探索国家审计在促进碳减排方面的建设性功能。
In order to effectively reduce carbon emissions,it is important to regulate and guide local government behavior,and national audits can use their deterrence to play an active role in regulating local government behavior.Based on the inter-provincial panel data of China from 1999 to 2015,this paper examines the carbon emission reduction effect of national audits from the overall level by empirical research.The results show that strengthening national audit deterrence can reduce carbon emissions and has obvious localization characteristics.At the same time,the central audit has formed a substitute for the deterrence of local audit institutions in terms of carbon emission reduction due to its high authority.We should attach great importance to the carbon emission control function of the state audit,continuously improve the cooperative deterrence mechanism of the central audit and local audit institutions through system construction,enhance the authority of local audit institutions,and actively explore the constructive functions of state audits in reducing carbon emissions.
作者
庄尚文
王丽
王永培
ZHUANG Shangwen;WANG li;WANG Yongpei(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
2021年第11期25-30,共6页
Ecological Economy
基金
教育部哲学社会科学重大攻关项目“更好发挥审计在党和国家监督体系中的作用研究”(19JZD027)
南京审计大学高教重点项目“马克思主义国家观下政府审计制度创新研究”(2020JG001)
江苏高校优势学科“应用经济学”建设工程资助项目(PAPD)。
关键词
国家审计
威慑
碳排放
生态文明
地方审计机关
national audit
deterrence
carbon emissions
ecological civilization
local audit institutions
