Economic Responsibility Audit and Local Government Governance:From the Perspective of Environmental Pollution

蔡春，西南财经大学会计学院教授、博士生导师，经济学博士，中国政府审计研究中心主任;谢柳芳,西南政法大学商学院教授，管理学博士，中国政府审计研究中心特约研究员；王彪华，中国审计学会秘书处副研究员，管理学博士。【中文摘要】在我国经济从高速发展向高质量发展阶段转化的新时期，生态文明建设至关重要。污染防治的治理成效与经济能否实现可持续健康发展、能否实现高速发展向高质量发展阶段转化密切相关。与此同时，用于污染防治的预算资金支出及生态文明建设责任逐渐成为预算执行审计、经济责任审计的监督对象和重点内容。通过2012—2016年省级地方政府数据，以环境污染为研究切入点,实证检验领导干部经济责任审计与地方政府治理的关系。研究结果表明：国家审计具有治理功能，经济责任审计强度越大，地方政府治理效率越高。同时，相较于市场化程度和法制水平较高的地区,经济责任审计对政府治理的促进效果在市场化程度和法制化程度较低的地区，其作用更为明显;从经济发展质量考察,经济责任审计对地方政府治理的积极作用主要发挥在高GDP增长组及低GDP水平组。进一步研究发现,地区环境污染问题越严重,经济责任审计投入力度越大，即国家审计能够识别并在审计实务中切实关注被审计对象应该履行的环保责任。 【Abstract】Ecologic civilization construction is crucial in the new era of China ’ s economic transformation from high¬speed development to high-quality development. The effect of pollution control is closely related to whether the economy can achieve sustainable and healthy development，and whether the high-speed development can be achieved to high-quality development stage. At the same time，the audit of budget fund expenditure and responsibility of ecological civilization construction for pollution prevention and control has gradually become the supervision object and key content of budget implementation audit and economic responsibility audit. Using the provincial - level local government data from 2012 to 2016， this paper examines the relationship during economic responsibility audit and local government governance from the perspective of the environmental governance. The results show that ：National audits have a governance function，the greater intensity of economic responsibility audits，the higher level of local government governance. Additionally，the effect of economic responsibility audits is more obvious in regions with lower levels of marketization and legalization. In terms of economic development quality，the positive role of economic responsibility audits in local government governance is mainly manifested in regions with high GDP growth rates and in regions with low GDP volumes. Further research finds that the more serious a region's environmental pollution problem，the greater investment in its economic responsibility audits ； in other words，national audits are able to identify and draw attention to the environmental responsibility fulfilled by the audited objects in audit practice.国家自然科学基金项目“政府财务信息披露、政府债务风险防范与审计监控机制研究”（71672119)；国家社会科学基金重大项目“中国特色社会主义国家审计理论研究——以公共受托经济责任和国家治理为视角的考察” (13&ZD146);重庆市社会科学规划项目“国家审计促进重庆市加快脱贫攻坚与乡村振兴衔接研究”(2019YBGL064);西南政法大学引进人才科研资助项目“经济高质量发展视阈下政府审计与脱贫攻坚研究”(2019-XZRCXM003