自然资源资产离任审计如何影响企业绿色技术创新?

How Does the Leading Officials’Accountability Audit of Natural Resource Affect Corporate Green Technological Innovation

为检验领导干部自然资源资产离任审计在实现其环境治理功能过程中是否驱动了企业绿色技术创新,利用2014年领导干部自然资源资产离任审计试点这一准自然实验,运用双重差分法(DID)实证检验了其对试点地区企业绿色技术创新的影响。研究发现:相较于非试点地区,领导干部自然资源资产离任审计显著提升了试点地区的企业绿色技术创新水平。进一步研究发现,政府对企业绿色技术创新行为进行奖励产生的绿色技术创新激励效应与政府对企业污染行为进行处罚产生的约束效应是促使企业绿色技术创新水平提升的两种路径。研究结论为领导干部自然资源资产离任审计的政策效果提供了经验证据,也丰富了企业绿色技术创新激励机制领域的研究。

In order to test whether the leading officials’accountability audit of natural resource has driven corporate green technology innovation in the process of realizing its environmental governance function,the quasi-natural experiment of the 2014 leading cadre’s outgoing audit of natural resource assets was used,and the double difference method(DID)was adopted.The research empirically tested its impact on the green technological innovation of enterprises in pilot areas.The study found that compared with non-pilot areas,the auditing of natural resource assets of leading cadres has significantly improved the level of green technology innovation of enterprises in the pilot areas.Further research found that the green technology innovation incentive effect produced by the government’s incentives for corporate green technology innovation behavior and the restraining effect generated by the government’s punishment of corporate non-green behaviors are two ways to promote the improvement of corporate green technology.The research conclusions of this paper provide empirical evidence for the policy effect of the outgoing audit of natural resource assets of leading cadres,and also enrich the research in the field of corporate green technology innovation incentive mechanism.