审计研究专题 | 《审计与经济研究》《南京审计大学学报》双语文章推荐

【摘要】全面推进乡村振兴是“十四五”时期经济社会发展的重点任务之一，而政府审计是保障和促进乡村振兴的重要监督机制。基于此，以2011—2018年省级地方审计机关为研究对象，探究政府审计对乡村振兴的影响及其作用机制。研究结果表明：政府审计能够促进乡村振兴，并通过作用于农村金融发展进而对乡村振兴产生积极影响。进一步研究发现，地区市场化程度越低、政府预算偏离度越大，政府审计对乡村振兴的促进作用越强。研究结论为政府审计促进乡村振兴提供了初步的经验证据，并将政府审计功能拓展到乡村振兴领域，对相关部门采取针对性策略，增强审计监督效能、促进乡村振兴具有重要的参考价值。

【Abstract】Comprehensively promoting rural revitalization is one of the key tasks of economic and social development during the 14th Five-Year Plan, and government audit is an important supervision mechanism to ensure and promote rural revitalization. Taking China’s provincial-level government audit institutions from 2011 to 2018 as research samples, this paper explores the impact of government audits on rural revitalization and its internal mechanism. The research results show that government audits can promote rural revitalization and positively impact on rural revitalization, influencing the development of rural finance. Further research reveals that the lower the level of regional marketability and the greater the deviation of regional government budgets, the more positive effect the government has audit on rural revitalization. The research conclusions provide empirical evidence that government audit affects rural revitalization, and extends the function of government audit to the area of rural revitalization, which is of reference value for relevant departments to enhance the effectiveness of audit supervision and promote rural revitalization.

【摘要】基于2010—2017年中国280个地级市的面板数据，以领导干部自然资源资产离任审计试点为准自然实验，利用多期双重差分模型，检验了领导干部自然资源资产离任审计对环境治理效率的作用，结果表明自然资源资产离任审计能够通过推动环境制度建设、强化环境监管能力和增加环境治理投入等路径，显著提升环境治理效率。进一步分析发现，自然资源资产离任审计在财政状况较好、资源承载力较弱以及未实施中央环保督察的地区对环境治理效率的提升作用更强。

【Abstract】Based on the panel data of 280 prefecture-level cities in China from 2010 to 2017, this study takes the pilot of audit for outgoing officials’ natural resource assets as a quasi-natural experiment, and employs a multi-period difference-in-differences (DID) model to test the impact of the audit system for outgoing officials’ natural resource assets on the efficiency of environmental governance. The results indicate that the audit system can significantly improve the efficiency of environmental governance by promoting the construction of environmental systems, strengthening the capacity of environmental supervision, and increasing investment in environmental governance. Further analysis reveals that the audit for outgoing officials’ natural resource assets has a stronger effect on the efficiency of environmental governance in regions with good financial conditions, weak resource-carrying capacity, and no appointed central environmental protection supervision.

【摘要】领导干部自然资源资产离任审计是加强生态文明建设的一项制度安排。以部分地区开展自然资源资产离任审计试点为契机，采用多期双重差分法探讨自然资源资产离任审计对环境治理效率的影响。研究结果表明，审计试点后，环境治理效率得到显著提升；机制检验结果表明，自然资源资产离任审计能够有效提高政府环境注意力强度和持续性，进而提升环境治理效率；分样本检验结果表明，因官员变更、任期、年龄、制度环境以及地理区位的差异，审计试点对环境治理效率产生了异质性影响；拓展性检验结果表明，在审计试点期间，试点城市官员晋升概率与环境治理效率提升存在正相关关系，且更多表现为实职晋升。研究结论对加强自然资源资产离任审计和完善环境治理机制具有重要的理论与实践意义。

【Abstract】The off-office auditing of natural resource assets for leading officials is an institutional arrangement for enhancing ecological conservation. Taking the pilot off-office auditing of natural resources assets in some regions as an opportunity, this paper adopts the multi-period difference-in-differences method to explore the impact of the off-office auditing of natural resources assets on environmental governance efficiency. The research findings show that after the audit pilot, environmental governance efficiency has been significantly improved. Mechanism tests suggest that the off-office auditing of natural resources assets can effectively enhance the intensity and persistence of the government’s environmental attention, thus improving environmental governance efficiency. The subsample tests show that due to differences in official changes, tenure, age, institutional environment and geographical location, the audit pilot has a heterogeneous impact on environmental governance efficiency. The exploratory analysis shows that during the audit pilot period, there is a positive correlation between the promotion probability of officials in the pilot cities and improvements in environmental governance efficiency, and it is predominantly characterized by promotions to substantive positions. The research conclusions have important theoretical and practical significance for strengthening the off-office auditing of natural resources assets and improving the environmental governance mechanism.

【摘要】为进一步探寻环境审计作用于环境质量的显性证据，基于“三河三湖”水污染防治绩效审计调查的经典项目，利用2006—2018年中国环境监测总站的重点河流水质量监测微观数据，运用双重差分、显性中介效应等方法对政府环境绩效审计助力水污染防治的效应进行实证分析。结果表明，政府环境绩效审计确实助力改善了“三河三湖”水质量且淮河与辽河的效应尤其显著，其主要通过促进生活性污染源防治改善了水质量，但未能显著促进通过生产性污染源防治来改善水质量。由此，应进一步加强政府环境绩效审计广度、深度、力度和频度以及增强审计结果应用、增加环境违法违规成本等。

【Abstract】In order to further explore the explicit evidence of the role of environmental audit in environmental quality, based on the classic project of the “Three Rivers and Three Lakes” Water Pollution Prevention and Control Performance Audit Survey, we utilize the micro-data of key river water quality monitoring from the China National Environmental Monitoring Centre from 2006 to 2018, and apply the methods of difference-in-differences (DID), explicit mediator and other methods to empirically analyze the effect of government environmental performance audits on water pollution prevention and control. The results show that government environmental performance audits indeed help improve the water quality of the “Three Rivers and Three Lakes,” with particularly significant effects on the Huaihe River and the Liaohe River. The audits primarily enhance water quality by promoting the prevention and control of domestic pollution sources, but fail to significantly promote the prevention and control of productive pollution sources to improve water quality. As a result, it is essential to further strengthen the breadth, depth, intensity and frequency of government environmental performance audits, as well as to enhance the application of audit results and increase the costs associated with environmental violations.

【摘要】规范财富积累机制是党的二十大为细化和延伸共同富裕政策提出的新要求，对社会主义分配制度的完善具有重要意义。但在我国实现经济高质量发展的过程中，规范财富积累机制却面临着财富实现形式、积累渠道以及分配过程不完善的多重困境，传统审计作为国家经济监督的重要力量也无法对此发挥有效作用。相比之下，研究型审计却能以“研究+审计”的特点从坚持守正创新和维护公平正义两个维度契合规范财富积累机制的理论逻辑，从完善财富的实现形式、积累渠道以及分配过程三个维度满足规范财富积累机制的现实需要。与此同时，研究型审计将充分发挥其全局性、系统性以及重点突出等优势从财富积累的目的、速度、手段等方面对该机制进行规范，为完善分配制度，最终实现共同富裕提供参考。

【Abstract】Standardizing the mechanism of wealth accumulation is a new requirement put forward by the 20th Congress of the Communist Party of China to reline and extend the policy of common prosperity, which is of great significance to the improvement of the socialist distribution system. However, in the process of realizing high-quality economic development in China, standardizing the wealth accumulation mechanism is faced with multiple dilemmas of imperfect forms of wealth realization, accumulation channels and distribution process, and traditional auditing, as an important force of national economic supervision, cannot play an effective role in this. In contrast, research-based audit can conform to the theoretical logic of standardizing the wealth accumulation mechanism from two dimensions of adhering to integrity and innovation and maintaining fairness and justice, and meet the practical needs of standardizing the wealth accumulation mechanism from three dimensions of perfecting the realization form, accumulation channels and distribution process of wealth. At the same time, research-based audit will give full play to its advantages of being global, systematic and focused to regulate the mechanism in terms of the purpose, speed and means of wealth accumulation, so as to provide reference for perfecting the distribution system and finally achieving common prosperity.