【摘要】 自然资源资产离任审计作为加强生态文明建设的制度创新,是对领导干部受托环境责任的绩效考核,在审计试点中,地方政府可能采取"和谐锦标赛"或"环保资格赛"两种相异的应对策略。本文以2015年开始的自然资源资产离任审计试点作为一次自然实验,采用双重差分模型估计其对空气质量改善的因果效应。本文的研究证实了受传统考核晋升模式影响,地方政府采取"环保资格赛"的逻辑成立。试点城市与非试点城市相比,显著降低了《大气污染防治行动计划》中约束性指标PM₁₀(PM_2.5)的排放浓度,削减了SO₂等生产性敏感污染物的排放峰值,但并未带来空气质量的全面整体改善。同时,对空气污染临界值（AQI=100）敏感的高污染城市和环保模范城市在试点中会采取更加积极的治理措施改善空气质量,上述异质性分析的结论为"环保资格赛"逻辑提供了进一步的经验证据。本文还利用Logit模型对推广自然资源资产离任审计制度的长期效应进行估计,回归结果显示,在审计试点期间,试点城市官员晋升概率与空气质量改善呈正相关关系,表明该项制度的推行,长期而言有助于扭转GDP导向晋升模式的痼疾,通过"进步学习"实现空气质量的持续改善。本研究为考察自然资源资产离任审计试点的政策效果提供了经验证据。更多还原

【Abstract】 The accountability audit of natural resource, as a performance assessment of the environmental responsibility entrusted to leading cadres, is a system innovation with Chinese characteristics and serving the construction of ecological civilization. In the audit pilot, the local governments may adopt two different coping strategies: "harmony tournament" or "environmental protection qualification competition". The audit pilot started in 2015, creating a natural experiment to analyze the causal effect of air quality improvement by using the DID model. This paper proves that the logic for local governments to adopt "environmental protection qualification competition" is established under the influence of the traditional assessment and promotion model. Compared with non-pilot cities, in pilot cities, the emission of PM₁₀(PM_2.5), a constraint index in the Action Plan for the Prevention and Control of Air Pollution, and the peak emission of production sensitive pollutants such as SO₂ was significantly reduced, but the overall improvement of air quality index was not brought. The conclusion of heterogeneity analysis of high pollution city group and environmental protection city group provides further empirical evidence for the above logic. This paper also predicts the long-term effect of the system of accountability audit of natural resource, and the positive correlation between the promotion probability of officials and the improvement of air quality in the pilot cities explains that, in the long run, the implementation of the system will help to reverse the chronic illness of traditional GDP-oriented promotion model and achieve the continuous improvement of air quality through progressive learning. The findings of this paper could provide empirical evidence for investigating the policy effects of the system of accountability audit of natural resource.更多还原