资源与产业 ›› 2021, Vol. 23 ›› Issue (5): 89-97.DOI: 10.13776/j.cnki.resourcesindustries.20211014.009

• 非主题来稿选登 • 上一篇    下一篇

政府审计、媒体关注与环境治理

陈宝东,王颖鹏   

  1. (西安工程大学 管理学院,陕西 西安 710048)
  • 收稿日期:2020-12-23 修回日期:2021-02-09 出版日期:2020-10-20 发布日期:2021-11-20
  • 通讯作者: 王颖鹏,硕士生,主要从事政府审计研究。
  • 作者简介:陈宝东,博士、副教授,主要从事生态环境建设和财税制度与政策研究。E-mail:chenbaodong@foxmail.com
  • 基金资助:
    教育部人文社会科学研究项目(18YJC790007); 陕西省科技厅软科学项目(2019KRM151)。

GOVERNMENT AUDIT, MEDIA ATTENTION AND ENVIRONMENTAL GOVERNANCE

CHEN Baodong, WANG Yingpeng   

  1. (School of Management, Xi'an Polytechnic University, Xi'an 710048, China)
  • Received:2020-12-23 Revised:2021-02-09 Online:2020-10-20 Published:2021-11-20

摘要: 生态文明建设作为经济高质量发展的重要内容之一,逐渐得到了社会公众的日益关注,社会公众对环境治理的需求也越来越迫切。选取我国2009—2017年省级政府的面板数据作为研究样本,综合探讨政府审计和媒体关注对环境治理的影响机理和作用路径。研究发现,政府审计和媒体关注均与环境治理呈现正相关关系,其中对案件金额的审计作用更加明显,同时,媒体关注度越高,政府审计对环境治理的促进作用越强,即政府审计和媒体关注起到了“硬监督”和“软监督”的配合作用。因此,审计机关应进一步提升政府审计的“硬监督”效力,实现环境治理审计的全覆盖,地方政府应充分挖掘媒体关注的“软监督”效力,增强媒体对环境治理的舆论监督功能,审计机关要关注环保事件的媒体报道和追踪,及时发现环境审计工作的线索,发挥政府审计和媒体关注“软硬监督”的协同互补效应,共同促进环境治理,建设绿色中国。

关键词: 政府审计, 媒体关注, 环境污染, 环境治理

Abstract: Ecological civilization construction as one key content of quality economic development increasingly draws public attention, the public has an urging demand for environment governance. This paper selects China's 2009-2017 provincial panel data as the sample to study the mechanism of and path to governmental audit and media attention on environmental governance. Governmental audit and media attention are positively related to environmental governance. Audit impacts more on case sum of amount. Governmental audit improves environmental governance more if media pay more attention thanks to the governmental “hard” supervision and media “soft” supervision, the both need to be boosted to fulfill a full coverage of environmental governance audit and media supervision. Aduit administration shall pay attention on and track media's reporting on environmental cases to timely find cluses for environmental audits. Governmental audit shall coordinate with media to form a complementary hard & soft supervision effect, mutually pushing environmental governance for a green China.

Key words: governmental audit, media attention, environmental pollution, environmental governance

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