摘要：生态环保审计作为强化生态文明建设的一项重要环境治理政策，其碳减排效果亟待科学评估。准确识别该政策对碳排放的因果效应，对完善以审计推动绿色低碳发展的治理模式具有重要意义。基于2000—2022年2149个中国区县的面板数据，本文借助于生态环保审计在不同县域、不同时间上的差异，采用双重差分法识别了生态环保审计对碳排放的影响。研究发现，相比于非试点区县，试点区县的碳排放总量和人均碳排放量有所降低，意味着生态环保审计显著降低试点区县的碳排放水平。这一效应不仅具有持续性，并随时间不断增强。机制分析表明，生态环保审计通过基于企业准入筛选的产业结构优化，以及绿色创新能力提升双重渠道抑制县域碳排放。异质性分析表明，碳减排效应在西部、环境治理动机较强、行政级别较高、协同治理壁垒较大和市场化程度较高的子样本中更加显著。本文为更好发挥生态文明建设中政府与市场的协同作用，推动县域绿色低碳发展提供了有益的政策启示。
关键词：生态环保审计；碳排放；低碳发展；县域
Can Environmental Audits Promote Low-Carbon Development in Rural Counties?
Zhang Hua，Li Sixuan
Abstract: As a crucial environmental governance policy for strengthening ecological civilization, the carbon reduction effects of ecological and environmental audits require scientific evaluation. Accurately identifying the causal effects of this policy on carbon emissions is crucial for refining governance models that leverage audits to promote green and low-carbon development. Drawing on panel data from 2149 Chinese counties and districts between 2000 and 2022, this study employs a difference-in-differences approach to identify the impact of ecological and environmental audits on carbon emissions, leveraging variations in audit implementation across different counties and time periods. The findings reveal that compared to non-pilot counties, pilot counties experienced a reduction in total carbon emissions and a decrease in per capita carbon emissions. This indicates that ecological and environmental audits significantly lower carbon emission levels in pilot counties. This effect is not only persistent but also increases over time. Mechanism analysis indicates that environmental and ecological audits curb carbon emissions at the county level through two channels: optimizing industrial structure via enterprise entry screening and enhancing green innovation capabilities. Heterogeneity analysis reveals that the carbon reduction effect is more pronounced in the western region, among sub-samples with stronger environmental governance motivation, higher administrative levels, greater collaborative governance barriers, and higher marketization levels. This study provides valuable policy insights for enhancing the synergistic role of government and market in ecological civilization construction and promoting green and low-carbon development at the county level.
Keywords: Ecological and Environmental Audit; Carbon Emissions; County-Level; Difference-in-Difference
