The Effect Of Accountability Audit Of Natural Resource On High-quality Economic Development

In order to promote the construction of ecological civilization,the "Accountability Audit of Natural Resource "was proposed for the first time in 2013.This is an important innovation in the audit system under the new normal of our country,as well as,it is an important way of environmental protection.The audit system has been fully implemented in my country and has become an important national audit policy tool.National audit is the basic institutional arrangement and cornerstone of national governance,and it plays the role of the "immune system" for the society.At present,promoting high-quality economic development has become an important goal of national governance.Then,as an important part of the national governance system,has the Accountability Audit of Natural Resource played a unique function in resource environmental protection?And has its implementation promoted high-quality economic development to a certain extent?This article uses empirical analysis and other methods to discuss the above problems.Based on the theory of Public Entrusted Responsibility and so on,this article believes that on the one hand,this audit work can promote the performance of leading cadres,closely link the situation of resource environmental protection with the government officials’ personal performance,and increase the weight of the resource environmental protection in the incentives of officials.The policy can encourage leading cadres to consciously regulate their personal behavior,devote more energy to ecological and environmental protection matters,solve the contradiction between economic development and environmental protection from the root,realize a green economy,and promote high-quality economic development.On the other hand,this audit work can strengthen the environmental governance responsibilities of local governments,improve the compliance of the use of government resources and environmental protection projects,improve the allocation and use efficiency of natural resource assets,and achieve green GDP,promote sustainable development and high-quality economic development.The pilot policy provides a quasi-natural experiment environment.The DEA-Malmquist algorithm is used to calculate the TFP of 30 provinces(autonomous regions and municipalities)across the country from 2011 to 2017 to measure the economic growth quality,through the DID and stepwise regression method to conduct empirical research,to identify the impact of the Accountability Audit of Natural Resource on the high-quality economic development and its mechanism.The research results show that:firstly,this audit work has promoted high-quality economic development to a certain extent;secondly,it can improve the quality of the local ecological environment,and then achieve sustainable economic development and improve the quality of economic development;thirdly,the implementation of the Accountability Audit of Natural Resource has improved the efficiency of local natural resource asset allocation,increased total factor productivity,and promoted high-quality economic development.This article enriches and expands the related research on resource and environmental auditing.It not only helps people understand the necessity of this audit work,but also helps to deepen the understanding of the important functions of National Audit,which has certain reference significance for further carrying out national audit work and push forward the high-quality economic development.