环境审计的空间溢出效应及影响因素研究

Spatial Spillover Effect and Influencing Factors of Environmental Auditing

环境审计作为新型环境治理工具之一,能够有效提升环境治理效果。本文以世界204个国家(地区)环境审计实施项目的空间关联特征为基础,运用空间计量模型分析了驱动环境审计发展的影响因素。结果显示:世界各国环境审计实施情况总体呈上升趋势,欧洲与北美地区明显要优于其他地区;世界204个国家(地区)中环境审计实施情况的空间相关性呈正向相关,存在显著的空间溢出效应。进一步研究表明,国家(地区)污染物排放水平和环保投入程度对环境审计实施的影响程度最大,社会信息化影响居中,社会经济发展水平影响最低,高等教育普及水平与环境审计实施之间并无明显的依存关系。本文的研究结论证实了环境审计实施具有显著的空间溢出效应,这为政府制定环境审计发展战略提供了科学基础。我国应在区域环境治理中建立有效的沟通机制,协调各方利益关系,最大程度发挥环境审计等治理工具的效力。同时,加强行政区域间的联合审计,共同改善跨区域的环境污染问题。

As one of the new environmental governance tools,environment auditing can effectively improve environmental governance effect.Based on the implementation of the environmental auditing through 204 countries(regions)in the world,the paper uses spatial econometric model to analyze the influencing factors for the development of environmental auditing.The results show that the implementation of environmental auditing in the world is on the rise,with the situation in Europe and North America significantly better than other regions.The environmental auditing in 204 countries(regions)of the world was positively to the implementation of the spatial correlation and there are significant spatial differentiation pattern,which can affect the implementation of the adjacent area.Further research shows that the emission level of national(regional)pollutants and environmental protection input have the greatest influence on the implementation of environmental auditing,the impact of social informatization is medium,the social and economic development level is lowest,and there is no obvious dependence between the popularization level of higher education and the implementation of environmental auditing.The conclusion of this paper proves that the environmental auditing implementation has significant spatial spillover effect,which provides scientific basis for the government to formulate the environmental auditing development strategy.The government should establish an effective communication mechanism in regional environmental governance,coordinate the interests of all parties,and maximize the effectiveness of environmental auditing and other governance tools.At the same time,we should strengthen joint auditing between administrative regions to jointly resowe the problem of environmental pollution across regions.