领导干部自然资源资产离任审计与企业研发投入OA北大核心CSTPCD

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.