问责
审计
业务
环境治理
晋升(国际象棋)
政府(语言学)
环境经济学
环境质量
自然资源
资源(消歧)
环境规划
环境资源管理
制度化
公司治理
环境科学
经济
会计
财务
政治学
语言学
哲学
法学
计算机网络
政治
计算机科学
作者
Yalian Zhang,Qihang Zhang,Hexiao Hu,Cao Wang,Xin Guo
标识
DOI:10.1016/j.jclepro.2023.137205
摘要
For many years, the lack of environmental supervision by local governments has been a challenge for China's environmental governance. In the process of promoting green development, the system of accountability audit of natural resource (AANR for short), which has a supervisory role, is an innovative policy attempt with Chinese characteristics, and pollution emissions are a key factor in assessing the effectiveness of the policy. Based on 2012–2017 panel data from 30 provincial regions, this research empirically investigates the effectiveness of AANR in treating pollution and improving air quality using the difference-in-difference model using the AANR pilot project launched in 2015. The results show that AANR can significantly reduce industrial wastewater and sulfur dioxide emissions and improve air quality in the long term. Meanwhile, AANR can improve the environmental regulating behaviour of local governments, which serves in part as an intermediate. This study recommends enhancing the necessary evaluation standards, promoting the standardisation and institutionalisation of AANR, and implementing big data audit techniques to further boost the promotion effect of AANR on pollution reduction. This research innovatively incorporates accountability audit of natural resource, government environmental regulation and pollution abatement into the same research system, providing theoretical and practical references for achieving green development and building a high-quality modern economic system.
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