Research On The Impact Of Natural Resource Asset Exit Audit On Green Innovation Of Heavily Polluting Enterprise

Heavily polluting enterprises are an important source of industrial pollutant emissions in China,mainly concentrated in the basic industrial departments of coal,petrochemical,iron and steel,metallurgy and so on,which support our China’s industrial development.Under the background of China becoming an industrial power,the official promotion mechanism with economic growth as the core makes environmental protection easy to succumb to economic growth goals.Local governments have formed “pollution protectionism” against heavily polluting enterprises,leading to more serious environmental pollution.Green innovation is the key solution for heavily polluting enterprises to couple with the targets of economic growth and pollution reduction.Therefore,how to promote the green innovation in heavily polluting enterprises become a key issue for coupling with the targets of economic growth and pollution reduction.In 2014,the Communist Party of China Central Committee proposed the policy of Accountability Audit of Natural Resource(AANR)for leading cadres to establish a lifelong accountability system for holding local officials accountable for ecological and environmental damage.In order to cope with the pressure of environmental assessment brought by AANR,local officials may allocate more resources for green innovation in heavily polluting enterprises to achieve sustainable development.At the same time,the government digitization construction which is being vigorously promoted provides important support for the implementation of AANR.In this context,it is of great theoretical significance and practical significance to study the impact of AANR on the green innovation in heavily polluting enterprises model,and the moderating effect of government digital empowerment.The results show that:(1)AANR significantly promotes green innovation in heavily polluting enterprises,which is reflected in the improvement of the quantity and quality of green innovation.(2)Government digital empowerment positively moderates the promoting effect of AANR on green innovation in heavily polluting enterprises.(3)The heterogeneity testings indicate that the promoting effect of AANR on green innovation in heavily polluting enterprises and the moderating effect of government digital empowerment is more significant in regions with higher environmental carrying capacity,higher pressure of GDP achievement and when the government is not nearing retirement.(4)From the perspective of government behavior,The results of mechanism testing indicate that AANR stimulates green innovation by promoting government environmental governance and government innovation-driven strategy.According to the conclusion,this paper proposes the following suggestions:(1)Continue to promote the implementation of the pilot of AANR and guide the green transformation of heavily polluting enterprises.(2)Accelerate the construction of digital government to promote the implementation of AANR.(3)Make proper use of the Government Environmental Governance and Government Innovation-Driven strategy to help green innovation in heavily polluting enterprises.(4)Based on regional environmental carrying capacity,and promote AANR according to local conditions.(5)Crack the GDP-oriented assessment mechanism for local officials and improve the system of environmental achievement assessment.(6)Improve the supplementary incentive mechanism to boost the performance of local officials in green innovation of heavily polluting enterprises.