贵州财经大学学报 ›› 2022 ›› Issue (04): 52-60.

• 金融经济 • 上一篇    

自然资源离任审计能否提升城市创新能力

付宇   

  1. 南京财经大学 粮食经济研究院, 江苏 南京 210023
  • 收稿日期:2021-10-07 发布日期:2022-07-22
  • 作者简介:付宇(1993—),男,安徽庐江人,南京财经大学粮食经济研究院博士研究生,研究方向为粮食经济政策、财税理论与政策。
  • 基金资助:
    国家自然科学基金面上项目"农村基础设施对非农就业的影响及其宏观效应"(71873061)。

Can the OutGoing Audit of Natural Resources Improve City's Innovation Ability

FU Yu   

  1. Nanjing University of Finance and Economics, Nanjing, Jjiangsu 210023, China
  • Received:2021-10-07 Published:2022-07-22

摘要: 绿色转型和科技创新是关乎经济高质量发展的重大议题,如何通过制度设计实现两者兼顾已成为中国经济转型过程中面临的重要挑战。基于中国291个城市2006~2019年的经济社会数据,利用领导干部自然资源资产离任审计试点工作所形成的准自然实验,系统考察了领导干部自然资源资产离任审计制度对于城市创新能力的影响。研究发现:第一,领导干部自然资源资产离任审计显著提升了试点城市的创新能力,并且政策效果随着时间推移愈发明显;第二,领导干部自然资源资产离任审计所引发的官员政绩考核方式转变,激励地方党政干部提高环境规制强度和增加政府创新支持,进而促进了城市创新能力提升;第三,上述影响在东中部地区、大中城市和非资源型城市中表现得更为明显。

关键词: 领导干部自然资源资产离任审计, 城市创新能力, 政府支持政策, 多期双重差分法

Abstract: Green transformation and scientific and technological innovation are major issues related to high-quality economic development. How to achieve both through system design has become an important challenge in the process of China's economic transformation. Based on the economic and social data of 291 cities in China from 2006 to 2019, using the quasi natural experiment formed by the pilot work of leading cadres' natural resources assets departure audit, this paper systematically investigates the impact of leading cadres' natural resources assets departure audit system on urban innovation ability. The results show that: first, the outgoing audit of natural resources assets of leading cadres significantly improves the innovation ability of pilot cities, and the policy effect becomes more and more obvious over time; Second, the change of official performance assessment caused by the departure audit of natural resources assets of leading cadres has encouraged local governments to increase financial investment in science and technology and accelerate the agglomeration of elements of scientific and technological talents, thus promoting the improvement of urban innovation ability; Third, the above effects are more obvious in the eastern and central regions, large and medium-sized cities and non resource-based cities.

Key words: departure audit of natural resources assets of leading cadres, urban innovation capability, government support policies, multiphase double difference method

中图分类号: