政府环境审计对长江经济带绿色发展的影响

Impact of Government Environmental Audit on Green Development of Yangtze River Economic Belt

政府环境审计作为国家环境治理监管体系的重要组成部分,对推动长江经济带绿色发展有着重要意义。以长江经济带110个地级城市为研究尺度,多视角检验了政府环境审计的绿色效应和机制,研究显示:(1)政府环境审计对长江经济带绿色发展有着显著的直接效应,且政府环境审计广度的作用力略大于政府环境审计强度;(2)上下游流域的政府环境审计绿色效应优于中游流域,非重点环保城市的政府环境审计绿色治理效能高于重点环保城市,2009年加强政府环境审计工作之后阶段的服务表现好于之前阶段;(3)地方政府竞争、绿色技术创新和产业结构升级是政府环境审计间接促进长江经济带绿色发展的三大机制,政府环境审计强度的间接推动作用高于政府环境审计广度,绿色技术创新机制发挥的绿色治理效应更高。

As an important part of the national environmental governance and supervision system, government environmental audit is of great significance to promote the green development of the Yangtze River Economic Belt. Taking 110 prefecture-level cities in the Yangtze River Economic Belt as the research scale, the green effect and mechanism of government environmental audit were tested from multiple perspectives. The research showed:(1) Government environmental audit has a significant direct effect on the green development of the Yangtze River Economic Belt, and the breadth of government environment audit is slightly greater than the intensity of government environmental audit;(2) The green effect of government environmental audit in upstream and downstream basins is better than that in midstream basins, and the green governance efficiency of government environmental audit in non-key environmental protection cities is higher than that of key environmental protection cities. In the strengthening phase of the government’s environmental audit work after 2009, its service performance was better than the previous phase;(3) Local government competition, green technology innovation, and industrial structure upgrading are the three major mechanisms for government environmental auditing to indirectly promote the green development of the Yangtze River Economic Belt. The indirect promotion of the intensity of government environmental audit is higher than the breadth of government environmental audit, and the green governance effect exerted by the green technological innovation mechanism is even higher.