资源环境审计影响地区经济增长的实证分析——以长江经济带11省市为例

Empirical Analysis of the Impact of Resource and Environment Audit on Regional Economic Growth:Evidence from 11 Provinces and Cities in the Yangtze River Economic Belt

资源环境审计是中国审计改革的重要内容之一,但在理论上,资源环境审计的经济增长效应并不明确。采用长江经济带范围内11省市2011—2017年省域地区经济和财政等相关数据,研究资源环境审计的实施对地区经济增长的短期和长期影响,以及这些影响在不同地域(东部、中部和西部)可能存在的差异。研究表明:资源环境审计的实施在短期内会抑制长江经济带内相关省市的经济增长,长期则有利于促进长江经济带内相关省市的经济增长;资源环境审计对中部地区的经济增长能够产生较为明显的影响,对东部和西部地区经济增长的影响不明显。因此,长期开展资源环境审计有利于实现经济与生态环境的协调发展,但应注意资源环境审计对于不同省市经济增长影响可能存在的强弱差异。在深化中国审计制度改革过程中,应不断完善资源环境审计制度与多项政策的指向性引导,特别是要提高西部和东部地区资源环境的审计效果,以促进实体经济的长期增长。

Resource and environment audit is an important part of China’s audit reform,but the economic growth effect of resource and environment audit is not clear in theory.Using data on regional economy and finance from 11 provinces and cities in the Yangtze River Economic Belt from 2011 to 2017,this study examines the short-term and long-term effects of the implementation of resource and environmental audit on regional economic growth,as well as the differences that may exist in these effects in different regions(eastern,central,and western regions).The results show that the implementation of resource and environment audit will suppress the economic growth of these provinces and cities in the Yangtze River Economic Belt in the short term,but will be conducive to promoting the economic growth of these provinces and cities in the long term.Resource and environment audit has a more significant impact on the economic growth of the central region,while the impact on the economic growth of the eastern and western regions is less pronounced.Therefore,long-term implementation of resource and environment audit is conducive to achieving coordinated development between the economy and the ecological environment.However,attention should be paid to the possible differences in the impact of resource and environment audit on economic growth in different provinces and cities.In the process of deepening China’s audit system reform,it is necessary to continually improve the resource and environment audit system and guide it with various policies,especially to improve the effect of resource and environment audit in the western and eastern regions to promote the long-term growth of the real economy.