国家审计有助于推进雾霾治理吗?

Does the National Audit Help Advance Haze Governance?

本文以2006~2017年中国地级及以上城市面板数据为样本,利用空间杜宾模型探讨国家审计对雾霾污染的影响及其作用机制。结果显示,国家审计不仅能够通过促进技术进步、推动产业结构升级和调节地方财政支出偏好等机制推进本地区雾霾污染治理,而且对周边地区也具有显著的空间外溢效应。该结果在更换空间权重矩阵、替换核心解释变量、控制模型内生性后依然稳健。进一步研究发现,“大气十条”政策的实施进一步强化了国家审计的雾霾污染治理效应;国家审计对I型及以上大城市、Ⅱ型大城市及其周边城市的雾霾污染均具有明显抑制作用,但对中小城市的影响不显著。本文结果表明,充分发挥国家审计治理功能、推进跨区域协同审计,对于推进雾霾污染联防联控、提升空气质量具有重要意义。

Based on the panel data of cities at prefecture level and above from 2006 to 2017,this paper systematically discusses the mechanism of the influence of national audit on haze pollution by Spatial Durbin Model.The results show that,the national audit can not only promote the management of haze pollution of the city itself by accelerating scientific and technological progress and innovation,promoting the industrial structure optimization and upgrading and correcting local fiscal spending preferences,but also has a significant spatial spillover effect on the surrounding areas.Further studies show that,the influences of national audit on haze pollution in large and above cities of type I and large cities of typeⅡare not significant,but it can significantly restrain the haze pollution in medium-sized cities and their surrounding cities as well as in small cities.These findings suggest that the government should strengthen the national audit function and promote cross-regional collaborative audit,which is an important way to promote haze pollution prevention and control and improve air quality.