重庆理工大学学报2024，Vol.38Issue(10)：100-111,12.DOI:10.3969/j.issn.1674-8425(s).2024.05.008
领导干部自然资源资产离任审计与企业研发投入
The leading officials'accountability audit of natural resource and enterprise R&D investment
李歆 1胡梦娇 1牟一楠2
作者信息
- 1. 重庆理工大学 会计学院,重庆 400054
- 2. 重庆科技金融服务中心有限公司,重庆 401122
- 折叠
摘要
Abstract
In 2014,the National Audit Office launched a nationwide audit system for outgoing leading officials'natural resources and assets in order to fulfill the responsibilities of local officials for environmental protection and pollution control from the institutional level.Based on the natural experiment of China's off-office auditing pilot in 2014,resource-based and heavily polluting enterprises in pilot areas from 2010 to 2017 were selected as samples to empirically test the relationship between off-office auditing and enterprise R&D investment by using DID model.The results show that off-office auditing can improve the R&D investment level of resource-based and heavily polluting enterprises in pilot areas,and audit intensity is positively correlated with R&D investment level of resource-based and heavily polluting enterprises in pilot areas.This conclusion remains true even after controlling for potential selection bias and placebo test.And the promotion effect is mainly concentrated in the eastern and central regions,and the western region is not obvious.The research results are of great significance for further understanding the influencing factors of R&D investment and the economic consequences of off-office audit,which is conducive to the comprehensive implementation of outgoing audit policy.关键词
领导干部自然资源资产离任审计/研发投入/审计强度Key words
the leading officials' accountability audit of natural resource/R&D investment/audit intensity分类
管理科学引用本文复制引用
李歆,胡梦娇,牟一楠..领导干部自然资源资产离任审计与企业研发投入[J].重庆理工大学学报,2024,38(10):100-111,12.
