自然资源资产离任审计与工业绿色转型——基于领导干部自然资源资产离任审计试点的准自然实验

Accountability Audit of Natural Resource and Industrial Green Transformation——A Quasi-Natural Experiment Based on the Pilot Audit of Natural Resource Assets of Leading Cadres

全面打赢污染防控攻坚战、推动发展方式绿色转型,是实现经济发展方式转型升级和经济高质量发展的题中之义。自然资源资产离任审计自开展试点以来,对规范我国各级地方政府的资源利用与环境保护行为产生了重要作用。本文基于2012~2019年我国地级及以上城市面板数据,利用双重差分法对自然资源资产离任审计影响工业绿色转型的机制进行实证分析。结果显示,自然资源资产离任审计可通过加强环境规制、促进绿色技术进步和推进产业结构升级等机制来推动工业绿色转型发展,且该结果在考虑极端值、平行趋势检验和使用倾向评分匹配法后依然稳健。进一步研究发现,自然资源资产离任审计对工业绿色转型的影响效应不仅随政策试点年份的推移而不断增强,而且对Ⅱ型及以上城市和小城市的影响效果大于中等城市,对非沿海城市和山地城市的影响效果大于沿海城市和非山地城市。本文结论对于进一步优化自然资源资产离任审计试点政策、更好推进工业绿色转型和经济高质量发展具有重要意义。

Comprehensively winning the battle of pollution prevention and control is the meaning of realizing the transformation and upgrading of economic development mode and high-quality economic development.The local governors'accountability audit of natural resource has played an important role in standardizing the resource utilization and environmental protection of local governments at all levels since the pilot project was carried out.Based on the panel data of cities at prefecture level and above in China from 2012 to 2019,this paper makes an empirical analysis on the mechanism of the impact of accountability audit of natural resource on industrial green transformation by using the difference in difference method.The results show that the accountability audit of natural resource can promote the development of industrial green transformation by strengthening environmental regulation,promoting the progress of green technology and promoting the upgrading of industrial structure,and the results are still robust after considering extreme values,parallel trend test and propensity score matching method.Further research shows that the impact of the accountability audit of natural resource on industrial green transformation not only increases with the passage of policy pilot years,but also has a greater impact on typeⅡand above cities and small cities than medium-sized cities,and a greater impact on non-coastal and mountainous cities than coastal and non-mountainous cities.The conclusion of this paper is of great significance for further optimizing the pilot policy of accountability audit of natural resource,better promoting industrial green transformation and high-quality economic development.