重庆理工大学学报2024，Vol.38Issue(10)：112-125,14.DOI:10.3969/j.issn.1674-8425(s).2024.05.009
自然资源问责审计对水污染治理效率的影响研究
Impact assessment of natural resources accountability audit on wter pollution treatment efficiency
摘要
Abstract
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.关键词
自然资源问责审计/水污染治理效率/双重差分模型/中央环保督察/环境保护Key words
natural resources accountability audit/water pollution treatment efficiency/difference-in-differences model/central environmental protection/environmental protection分类
管理科学引用本文复制引用
李学峰,唐洋,黄小龙..自然资源问责审计对水污染治理效率的影响研究[J].重庆理工大学学报,2024,38(10):112-125,14.基金项目
湖南省社会科学成果评审委员会课题"以中国式现代化引领现代化湖南企业建设的商业模式韧性研究"(XSP24YBC190) （XSP24YBC190）
湖南省教育厅重点科学研究项目"企业数智化商业模式韧性的测度、影响及提升路径研究"(23A0320) （23A0320）
南华大学博士科研启动基金项目"企业投资价值的创新框架研究"(220XQD095) （220XQD095）
