摘要
环境治理是当前生态文明建设的重要内容,国家审计作为对政府环境保护与污染治理活动的监督者,是否对环境绩效发挥促进作用了呢?文章首先采用超效率DEA模型测算2008—2014年中国各省份的环境绩效,随后运用Tobit模型进行数据检验,结果显示:国家审计主要通过审计抵御功能对环境绩效产生积极影响,审计揭示功能和预防功能对环境绩效的促进作用还未显现。因此,国家审计机关要完善国家审计信息公告制度,立足批判性审计目标定位,针对体制、机制和制度层面的原因提出高质量的审计建议并促进其实施,推动转变国家审计模式。
Environmental governance is an important part of the construction of ecological civilization. Did the national audit, as the supervisor of the Government's environmental protection and pollution control, play a role in improving the environmental performance? This paper uses the Super efficiency DEA model to calculate the environmental performance of China from 2008 to 2014, and uses Tobit model to test the data. The results show that the national audit mainly has a positive impact on the environmental performance through the resisting function, and the effect of exposing function and preventive function on the environmental performance has not appeared yet. Therefore, the government audit organ should perfect the national audit result announcement system, put forward the high quality audit suggestion based on the critical audit objective orientation and promote its implementation, and promote the transformation of the national audit model.
作者
李丽
孙文远
LI Li;SUN Wenyuan(School of Government Audit,Nanjing Audit University,Nanjing Jiangsu 211815,China;School of Economic and Trade,Nanjing Audit University,Nanjing Jiangsu 211815,China)
出处
《生态经济》
北大核心
2019年第6期175-181,205,共8页
Ecological Economy
基金
国家自然科学基金面上项目“环境规制对就业的影响:理论、实证与对策研究”(71573136)
江苏教育科学“十二五”规划项目“高等教育扩张对收入分配的影响:基于不同群体视角的分析”(D/2015/01/117)
江苏高校优势学科建设工程资助项目(应用经济学)
江苏省研究生实践创新计划项目“政府大气污染防治绩效审计研究”(SJCX18_0519)
