摘要
基于2014年试点实施领导干部自然资源资产离任审计规定,研究自然资源资产离任审计对企业环保投资及环境责任水平的影响。研究发现:领导干部自然资源资产离任审计的实施促进了企业环保投资的增加与环境责任水平的提高,特别是对东中部地区和重污染行业企业的环保投资和环境责任水平有显著的正向促进效果。对领导干部自然资源资产离任审计工作提出了建议。
According to the leading cadres’ departure audit of natural resources assets in 2014,this paper studies the influence of leading cadres’ departure audit of natural resources assets on enterprises’ environmental protection investment and environmental responsibility level.Some conclusions have been drawn through the research, the implementation of departure audit improves the enterprises’ environmental protection investment and environmental responsibility level, and especially with better performance in the eastern and central regions, and heavy polluting enterprises.Finally, some suggestions are put forward for the leading cadres’ departure audit of natural resources assets.
作者
侯晓靖
张书钰
马文庆
HOU Xiaojing;ZHANG Shuyu;MA Wenqing(School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China;Department of State Owned Assets,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China)
出处
《西安石油大学学报（社会科学版）》
2023年第1期17-24,共8页
Journal of Xi’an Shiyou University:Social Science Edition
基金
陕西省软科学“陕西省领导干部自然资源资产离任审计的实施路径研究”(2022KRM005)
陕西省教育厅哲学社会科学重点研究基地项目“油气田企业风险导向内部审计体系构建与实施路径研究”(17JZ059)。
关键词
领导干部自然资源资产离任审计
环保投资
环境责任水平
leading cadres’departure audit of natural resources assets
environmental protection investment
environmental responsibility level
