领导干部自然资源资产离任审计与企业转型升级研究

Research on the Officials’Outgoing Audit of Natural Resource Assets and the Upgrading of Enterprise Transformation

领导干部自然资源资产离任审计制度完善了以往的经济责任监督目标,促使地方领导干部政绩诉求由“唯GDP”导向转向经济与环境发展并重,进而推动地方领导干部综合运用多种政策工具激励或倒逼企业转型升级。从政绩观转型视角出发,梳理并分析领导干部自然资源资产离任审计对地方领导干部的压力及压力传导至企业以促使其转型升级的作用机理。领导干部自然资源资产离任审计在助推企业转型升级中,存在一定程度的适度遵从而非高效落实中央政策,以及环境规制下地方政府促使企业转型升级的执行梗阻问题。因此,可以着重从自然资源资产离任审计的目标、政府补助监管机制标准和大数据智能审计手段三个方面优化领导干部自然资源资产离任审计推动企业转型升级,以期使政策制定者、执行者能从更长远更全面的战略视角推动地方经济与环境协调高质量发展。

The institution of officials’outgoing audits of natural resources assets has improved the previous goals of economic responsibility supervision.This shift has stimulated local officials to redirect their performance focus from a solely GDP-oriented model to an approach that equally emphasizes economic and environmental development.Consequently,this promotes local officials to comprehensively utilize a variety of policy tools to incentivize or compel enterprise transformation and upgrading.From the perspective of the evolution of performance views,this paper analyzes the pressures imposed on local officials due to the outgoing audit of natural resources assets,and the mechanism through which this pressure is transferred to enterprises,driving them towards transformation and upgrading.The research identifies that in the context of using the officials’outgoing audit of natural resources assets to promote enterprise transformation and upgrading,there exists a degree of moderate compliance,leading to implementation bottlenecks rather than efficient execution of central policies.There are also intermediary obstacles in local government’s efforts to promote enterprise transformation and upgrading under environmental regulation.Thus,this study proposes the optimization of the objectives of the natural resource asset audits,the standards of government subsidy regulatory mechanisms,and big data intelligent audit methods.These measures will enhance the path for officials’outgoing audit of natural resource assets to promote enterprise transformation and upgrading,enabling policy makers and implementers to foster high-quality,coordinated economic and environmental development from a more comprehensive,long-term strategic viewpoint.