自然资源问责审计对水污染治理效率的影响研究OA北大核心CSTPCD

As a major reform measure,natural resources accountability audit plays an awfully imperative part in advancing environmental protection and resource conservation. Based on the panel data of 271 prefecture-level cities from 2005 to 2017,this paper utilizes a difference-in-differences model to empirically scrutinize the relationship between natural resources accountability audit and water pollution treatment efficiency.The results show that the natural resources accountability audit significantly improves the water pollution treatment efficiency.This finding still holds after a series of robustness tests.Further study finds that the central ecological environmental protection inspection is a moderating mechanism for natural resources accountability audit to improve water pollution treatment efficiency in pilot cities.The role played by natural resources accountability audit is more significant in southern regions and regions with low water pollution treatment efficiency. And the results of a dynamic panel data estimation coincide with it. Therefore,strengthening the adoption of the natural resources accountability audit,reinforcing the awareness of the main responsibility of local officials in water pollution treatment,and implementing dynamic and differentiated policies serve to advance water pollution prevention and control in China.