The Accountability Audit of Natural Resource and Enterprise Green Innovation
Han Feng, Zhao Xintong, Sun Peizhe
摘要：为促进生态文明建设，自然资源资产离任审计被确立为一项关键的制度安排，其核心目标在于对领导干部履行环境责任的绩效进行科学评估与考核。本文以2014年启动的领导干部自然资源资产离任审计试点为准自然实验，结合上市 公司绿色专利数量及其引用数据，采用双重差分模型系统探讨领导干部自然资源 资产离任审计对企业绿色创新能力的影响机制与效果。研究结果显示，领导干部 自然资源资产离任审计能够通过强化环境规制、增加地方政府公共研发支出的投 入强度以及推动产业结构的优化与升级显著提升企业绿色创新水平。采用多种稳 健性检验方法后，该结论依然表现出较高的可靠性与稳健性。进一步研究发现，与严格的经济绩效考核相比，更宽松的经济绩效考核有助于发挥自然资源资产离任审计对企业绿色创新的促进作用，且中央环境保护督察和自然资源资产离任审计在推进企业绿色创新过程中具有明显的协同效应；自然资源资产离任审计不仅提高了申请和授权绿色专利的总体引用水平，而且更有利于绿色专利他引水平的提升；自然资源资产离任审计对企业发明型绿色创新的促进作用显著强于实用新型绿色创新，对联合创新的影响明显大于独立创新。本文结论对于进一步优化和加强领导干部自然资源资产离任审计工作、有效推进地方政府生态绩效评价与考核，进而实现企业绿色高质量发展具有重要意义。
关键词：自然资源资产离任审计；生态绩效考核；企业绿色创新；双重差分
Abstract: To promote the construction of ecological civilization, the accountability audit of natural resource has been established as a key institutional arrangement, with the core goal of scientifically evaluating and assessing the performance of leading cadres in fulfilling environmental responsibilities. We take the accountability audit of natural resource launched in 2014 as a quasi-natural experiment, and combine the number of green patents and their citation data of listed companies to construct a measurement index of green innovation level. Furthermore, a double difference model system is used to explore the impact mechanism and effect of natural resource asset departure audit for leading cadres on the green innovation capability of enterprises. The results show that the accountability audit of natural resource can significantly improve the level of green innovation in enterprises through various mechanisms, including strengthening environmental regulations, increasing the investment intensity of local government public research and development expenditure, and promoting the optimization and upgrading of industrial structure. Even after conducting several robust tests, this conclusion still shows high reliability and robustness. Further research has found that, compared to strict economic performance evaluations, more relaxed economic performance evaluations help to leverage the role of accountability audit of natural resource in promoting green innovation in enterprises, and there is also a significant synergistic effect between central environmental protection inspections and accountability audit of natural resource in promoting green innovation in enterprises. The accountability audit of natural resource not only improves the overall citation level of green patent applications and authorizations, but also contributes to the improvement of the citation level of green patents. The accountability audit of natural resource has a significantly stronger promoting effect on innovative green innovation in enterprises than on utility model green innovation, and its impact on joint innovation is significantly greater than that on independent innovation. The conclusion is of great significance for further optimizing and strengthening the accountability audit of natural resource, effectively promoting the evaluation and assessment of local government ecological performance, and achieving green and high-quality development of enterprises.
Keywords: Accountability Audit of Natural Resource；Ecological Performance Appraisal; Green Innovation of Enterprises; Difference-in-Difference
基金项目:国家自然科学基金面上项目“空间集聚优势与制造业高质量发展研究：理论机制、效应识别与政策优化”（72073071）。
