政府环境审计如何影响企业环境信息披露质量

How does government environmental audit affect the quality of corporate environmental information disclosure

政府环境审计是政府审计的一个重要组成部分,但对于其执行过程中是否会对企业的环境信息披露质量产生影响,以及是如何影响的,鲜有文献从宏观和微观两个层面探讨。通过2015~2017年的数据,研究发现:政府环境审计会提高企业环境信息披露的质量;并且,在“督政”和“督企”层面,政府环境审计通过政府环境治理力度和企业环境表现中介提高企业环境信息披露质量。文章实证结果检验了政府环境审计实施的效果,探索了该效果在宏观、微观层面的实现路径。

Government environmental audit is an important part of government audit,whether and how it will affect the quality of environmental information disclosure of enterprises in the implementation process,there is little literature on macrocosm and microcosm.Based on the data from 2015 to 2017,the study found that government environmental auditing would improve the quality of environmental information disclosure by enterprises,and that,at the level of“supervision of government”and“supervision of enterprise”,government environmental audit can improve the quality of environmental information disclosure through government environmental governance and enterprise environmental performance intermediary.The empirical results of this paper test the effect of government environmental audit implementation,and explore the realization path of this effect at the macro and micro levels.