Policy Effect Research Of Accountability Audit Of Natural Resource

The "Accountability Audit of Natural Resource" proposed by the Third Plenary Session of the eighteenth Central Committee of the Communist Party of China is an important basic link for the state to protect natural resources assets,implement the concept of green development,build a beautiful China,and improve the ecological civilization management system.With the gradual and step-by-step development of the auditing,providing insight into the changes in the awareness and behavior of leading cadres and the policy consequences has extremely important theories and realistic meaning on giving full play to the auditing function of leading cadres' natural resource assets,promoting the fulfillment of environmental responsibility of leading cadres and fulfilling the "good governance" of regional resources and environment.In the context of China's political system,the key of various deployment and requirements related to the construction of ecological civilization can be truly implemented is the rational choice of local government leaders.The weakness of traditional accountability failed to restrict them corresponding behavior effectively.The emerging auditing system of Accountability Audit of Natural Resource,by virtue of its independence,professionalism,and technicality,and monitoring,evaluating,and auditing the operation of resources and environmental management power,and providing relevant performance responsibilities information,have the function that promotes its better performance.However,from the current research,scholars pay more attention to the construction of the theoretical system of Accountability Audit of Natural Resource and lack of due attention to the test of its effectiveness.According to the cognitive theory of emotion,an individual's acceptance of stimuli from the external environment usually undergoes psychological and physical changes,which affects his thinking and behavior.Then,the proposal of Accountability Audit of Natural Resource and the development of the pilot work will undoubtedly send a certain signal to the audited leading cadres,increasing their "perceived pressure",and prompting the leadership cadres to change their awareness of resources and environmental responsibility.Generally,people generate behaviors on the basis of consciousness.With the change of the consciousness of the audited leading cadres,local government resources and environmental management behaviors will also change.Local government resources and environmental governance investment increase,on the one hand,directly repair the ecological environment damage,on the other hand,can play the role of the government's environmental protection investment policy to guide non-governmental environmental governance behavior.And the local government's supervision of resources and environment is strengthened,while directly preventing and controlling environmental risks and damages,it will also effectively curb the environmental pollution opportunistic behavior of enterprises.Changes in local government resources and environmental investment behavior and regulatory behavior will have an impact on the state of natural resources assets and the quality of the ecological environment,and also have a subtle influence on the motivation of environmental investment behavior of local enterprises.Based on the pilot practice and related theoretical analysis of Accountability Audit of Natural Resource,this paper constructs a policy analysis system framework of"environmental stimulus consciousness,consciousness determines behavior,behavior-induced consequences,and macro-effects microcosms".And we examine the policy consequences of Accountability Audit of Natural Resource from the personal level,regional level and enterprise level.The main findings of this paper are as follows:Firstly,the pilot implementation of Accountability Audit of Natural Resource has significantly increased the allocation of attention of leading cadres in the management of resources and the environment,and further increased the institutional supply of resources and environment in the local government.As the result,Accountability Audit of Natural Resource improved the cadres'awareness of resources significantly.Through further discussions on areas with different levels of economic development,industrial structure,and degree of legalization,this article finds that compared with other regions,areas with lower levels of economic development and more emphasis on industrial structure,the policy effect of Accountability Audit of Natural Resource is more significantly.Secondly,Accountability Audit of Natural Resource has significantly increased local government investment in regional resource and environmental governance,and strengthened supervision of regional resources and environment,which is reflected in the increase in investment in regional pollution control and the increase in environmental regulatory agencies.Therefore,this article considered that the implementation of Accountability Audit of Natural Resource has a significant impact on the local government's resource and environmental management behavior.Further,empirical tests have found that the impact of Accountability Audit of Natural Resource on the management of resources and environmental management of leading cadres is achieved through increased leading cadre's awareness of the responsibilities of resources and environment and the policy effect has regional heterogeneity.Thirdly,taking the resource asset status of land,water,forest and mineral and quality of the water resource and atmospheric environmental as research objects,this paper finds that Accountability Audit of Natural Resource have significant positive relation with the land resource asset status and mineral resource asset status in the pilot area.And the article finds that the amount of wastewater discharged and sulfur dioxide emitted has been reduced in the pilot areas,and the quality of the atmospheric environment and the water environment have been significantly improved.Therefore,this article concludes that Accountability Audit of Natural Resource can significantly affect the quality of territorial resources and the environment,and that this policy consequence has a significant relationship with the local government's resource and environmental management behavior.In the further,this paper finds that the audit has a more significant impact on the quality of resources and environment in the east,and significantly reduces the energy consumption per unit of production in the region,and improves the level of regional green economy developmentLastly,Accountability Audit of Natural Resource,which bringing changes in regional environmental compliance costs,stringent environmental standards,and the intensity of environmental controls,promotes the expansion of environmental protection investment by local companies,especially the heavily polluted enterprises.Therefore,this article draws the conclusion that Accountability Audit of Natural Resource has significantly increased the scale of environmental protection investment of local enterprises.This paper uses a combination of normative and empirical research methods.In the study of the consequences of Accountability Audit of Natural Resource,the innovations of this paper mainly include four points:In this paper,using the combination of normative and empirical research methods,the following possible innovations have been made in the research process of the Accountability Audit of Natural Resource:1.The article attempts to construct a theoretical analysis framework for the effects of Accountability Audit of Natural Resource in accordance with the logic of environmental stimulus,consciousness-determining behavior,and behavioral consequences,enriching the theoretical boundaries of existing literature2.For the first time,the effects of Accountability Audit of Natural Resource were examined by empirical methods.The existing related research pays more attention to the construction of the theoretical system of Accountability Audit of Natural Resource,and lacks due attention and test on the consequences of Accountability Audit of Natural Resource.The article takes the quasi-natural experiment of the pilot cadre natural resource asset departure audit as a new perspective,and uses the double difference method to deeply study the external impact of the natural resources asset leaving audit policy.The impact of behavior and its subsequent efforts will help us to understand the audit activity scientifically and deeply,and help build ecological civilization.3.Innovate the measurement method of leading cadres' resource and environmental responsibility awareness.By introducing the theory of attention and government decision-making,the article explains the changes in the awareness of resource and environmental responsibility of leading cadres in the proportion and frequency of relevant texts in resource and environmental management in government work reports,which provides reference for subsequent related research.4.The conclusions of the article have enriched and expanded the research on the effects of environmental regulation.The existing literature mainly studies the environmental regulation from perspectives of on regional industrial structure,regional green performance,corporate behavior and competitiveness.Different from these studies,this paper examines the impact of Accountability Audit of Natural Resource on local government environmental regulation.And then,Accountability Audit of Natural Resource impacts on corporate behavior and profits.In addition,there are some limitations in variable selection and data collection,research depth and research methods.With the continuation of the natural resources asset departure audit and the subsequent acquisition of data,we should continue to conduct in-depth research from multiple perspectives to make the research conclusions more stable.