领导干部自然资源资产离任审计的碳减排效应

The Carbon Reduction Effect of Off-Office Audit of Natural Resource Assets for Leading Officials

领导干部自然资源资产离任审计对污染治理具有积极的作用,是否具有碳减排效应有待验证。以2012—2019年地级市层面的数据为样本,运用多期双重差分模型,考察了领导干部自然资源资产离任审计对地区碳排放的影响。研究发现,领导干部自然资源资产离任审计能显著抑制地区碳排放。机制分析表明,领导干部自然资源资产离任审计能推动绿色技术进步和促进产业结构升级,从而能抑制地区碳排放。异质性分析发现,在工业碳放量越高的地区、碳汇资源不丰富的地区、地方政府重视程度较高的地区,领导干部自然资源资产离任审计的碳减排效应更显著。拓展性分析表明,碳市场试点能够增强离任审计的碳减排效应;公众的绿色低碳意识越强,越能增强离任审计的碳减排效应。为此,要强化离任审计在工业端的力度;要引导企业践行绿色低碳生产和倡导公众遵循绿色低碳生活与消费,形成政府、企业和公众对碳排放协同共治的良好格局。

The departure audit of natural resource assets for leading officials has a positive effect on pollution control,however,whether it has a carbon reduction effect remains to be verified.Taking the data from the prefecture level cities from 2012 to 2019 as samples,this paper examines the impact of natural resource asset retirement audits for leading officials on regional carbon emissions with a multi-phase double difference model.The findings show that off-office auditing of natural resource assets for leading cadres can significantly suppress regional carbon emissions.The mechanism analysis shows that the departure audit of natural resource assets for leading cadres can promote green technology progress and industrial structure upgrading,thereby suppressing regional carbon emissions.The heterogeneity analysis reveals that in the regions with higher industrial carbon emissions,the regions with less abundant carbon sink resources,and the regions with higher levels of local government attention,the carbon emission reduction effect of the natural resource asset off-office audits for leaders is more significant.The extensive analysis shows that carbon market pilot projects can enhance the carbon emission reduction effect of off-office audits;the stronger the public’s awareness of green and low-carbon,the more effective it is to enhance the carbon reduction effect of off-office audits.To this end,it is necessary to strengthen the efforts of the off-office audit in the industrial sector,to guide enterprises to practice green and low-carbon production and advocate for the public to follow green and low-carbon living and consumption,and form a good pattern of coordinated governance of carbon emissions by the government,enterprises,and the public.