Research On National Audit And Low-carbon Development

Global climate change leads to accelerated melting of glaciers and snow,rising of sea level,degradation of ecosystem and frequent occurrence of disastrous climate events,has negative impact on economic and social activities,aggravates the spread of diseases and threatens the survival and development of all mankind.The main factor of global climate change is the massive emission of greenhouse gases such as carbon dioxide from human activities.In order to cope with global climate change,the international community has reached a political consensus on stabilizing the concentration of greenhouse gases in the atmosphere at a certain level,and countries around the world are accelerating the formulation and implementation of low-carbon development strategies and policies.Low carbon development is a sustainable development mode characterized by low energy consumption,low pollution and low emission,and can promote the coordinated development of economy,society and environment.China has taken low-carbon development as an important strategy of economic and social development and an important way of ecological civilization construction.The report of the 19 th National Congress of the Communist Party of China clearly puts forward: establish and improve the economic system of green,lowcarbon and circular development,build a clean,low-carbon,safe and efficient energy system,and advocate a simple,moderate,green and low-carbon lifestyle.As the cornerstone and important guarantee of national governance,national audit should play a role in low-carbon development.“Full coverage of audit” also requires national audit to play a role in low-carbon development.Does national audit play a role in low-carbon development? How much role does national audit play ? What is the mechanism? These problems need systematic and in-depth study in academic field.The existing literature empirically examines the role of national audit in improving government efficiency,maintaining financial security,promoting economic development,promoting corruption governance,improving environmental performance,improving the performance of state-owned enterprises,improving the audit quality of certified public accountants,and so on,but few literature empirically examine the role of national audit in low-carbon development.Based on a comprehensive review of the relevant literature of national audit and low-carbon development,this paper studies the role of national audit in low-carbon development by combining the theory of public accountability,the theory of national governance,the theory of full coverage of audit,the theory of externality and Pigovian tax,the theory of Environmental Kuznets curve and the theory of decoupling and adopting the method of combination of normative and empirical methods.This paper is divided into six chapters.The main contents of each chapter are as follows:Chapter 1: literature review.This chapter comprehensively combs the relevant literature of national audit and low-carbon development,mainly including the role of national audit,the influencing factors of the role of national audit,the definition of the concept of low-carbon development,the influencing factors of low-carbon development,the relationship between national audit and low-carbon development,and other relevant literature,points out deficiencies of existing literature,puts forward the research content of this paper.Chapter 2: the theoretical analysis and practical summary of national audit promoting low-carbon development.This chapter consists of four parts.(1)the concept of national audit and low-carbon development.This part defines the concept of national audit and low-carbon development.(2)theoretical basis of national audit promoting low-carbon development.This part expounds the theory of public accountability,the theory of national governance,the theory of full coverage of audit,the theory of externality and Pigovian tax,the theory of Environmental Kuznets curve and the theory of decoupling.(3)the mechanism of national audit promoting low-carbon development.This part analyzes the impact of national audit on low-carbon development,the intermediary effect in the relationship between national audit and low-carbon development,and the regulatory effect in the relationship between national audit and low-carbon development.(4)the practice of national audit promoting low-carbon development.This part summarizes the practice of American National Audit promoting low-carbon development and Chinese national audit promoting low-carbon development.Chapter 3: the empirical examination of the relationship between national audit and low-carbon development.This chapter takes the data of 30 provinces,autonomous regions and municipalities directly under the central government(excluding Tibet,Hong Kong,Macao and Taiwan)in 2007-2016 as samples to empirically examine the impact of national audit on low-carbon development.The empirical examination is divided into two levels: first,examine the impact of the "immune system" function of national audit on low-carbon development;second,examine the impact of the prevention,disclosure and resistance function of national audit on low-carbon development.The empirical results show that: national audit can promote low-carbon development;the stronger the prevention function of national audit,the higher the level of low-carbon development;the stronger the disclosure function of national audit,the higher the level of low-carbon development;the stronger the resistance function of national audit,the higher the level of low-carbon development.Chapter 4: the intermediary effect in the relationship between national audit and low-carbon development.This chapter takes the data of 30 provinces,autonomous regions and municipalities directly under the central government(excluding Tibet,Hong Kong,Macao and Taiwan)in 2007-2016 as samples to empirically examine the intermediary effect in the relationship between national audit and low-carbon development.The empirical examination is divided into two levels: first,examine the intermediary effect of government efficiency in the relationship between the "immune system" function of national audit and low-carbon development;second,examine the intermediary effect of government efficiency in the relationship between the prevention,disclosure and resistance function of national audit and low-carbon development.The empirical results show that:(1)national audit can improve the government efficiency;the stronger the prevention function of national audit,the higher the government efficiency;the stronger the disclosure function of national audit,the higher the government efficiency;the stronger the resistance function of national audit,the higher the government efficiency.(2)National Audit promotes low-carbon development by improving government efficiency;the prevention function of national audit promotes low-carbon development by improving government efficiency;the disclosure function of national audit promotes low-carbon development by improving government efficiency;the resistance function of national audit promotes low-carbon development by improving government efficiency.Chapter 5: the regulatory effect in the relationship between national audit and lowcarbon development.This chapter takes the data of 30 provinces,autonomous regions and municipalities directly under the central government(excluding Tibet,Hong Kong,Macao and Taiwan)in 2007-2016 as samples to empirically examine the regulatory effect in the relationship between national audit and low-carbon development.The examination is divided into two levels: first,examine the impact of the "immune system" function of national audit on low-carbon development under different institutional environment,financial situation and government competition;second,examine the impact of the prevention,disclosure and resistance function of national audit on low-carbon development under different institutional environment,financial situation and government competition.The empirical results show that:(1)the better the institutional environment,the better the role of national audit in promoting lowcarbon development,the better the role of prevention function of national audit in promoting low-carbon development,the better the role of disclosure function of national audit in promoting low-carbon development,and the better the role of resistance function of national audit in promoting low-carbon development.(2)the better the financial situation,the better the role of national audit in promoting lowcarbon development,the better the role of prevention function of national audit in promoting low-carbon development,the better the role of disclosure function of national audit in promoting low-carbon development,and the better the role of resistance function of national audit in promoting low-carbon development.(3)more gentle the government competition,the better the role of national audit in promoting low-carbon development,the better the role of prevention function of national audit in promoting low-carbon development,the better the role of disclosure function of national audit in promoting low-carbon development,and the better the role of resistance function of national audit in promoting low-carbon development.Chapter 6: research conclusion,policy recommendations and research prospect.First,summarize conclusion of this paper.Then,combining with the research conclusion,put forward some policy recommendations: improve audit ability,innovate audit methods,implement full coverage of audit,strengthen the use of audit result,improve government efficiency,improve the institutional environment and financial situation,and improve the performance appraisal mechanism of local government.Finally,point out that the future research can be carried out from the following three aspects: study the impact of national audit on low-carbon development from the city and county level,study the intermediary effect of other intermediary variables in the relationship between national audit and low-carbon development,and study the regulatory effect of other regulatory variables in the relationship between national audit and low-carbon development.The contribution of this paper is mainly reflected in the following three aspects: first,this paper enriches the research on the role of national audit.The existing literature empirically examines the role of national audit in improving government efficiency,maintaining financial security,promoting economic development,promoting corruption governance,improving environmental performance,improving the performance of state-owned enterprises,and improving the audit quality of certified public accountants.This paper empirically examines the role of national audit in low-carbon development,and finds that the "immune system" function of national audit and its three forms including prevention,disclosure and resistance function can promote low-carbon development.This paper provides important empirical evidence that national audit plays a role in low-carbon development,and national audit is the cornerstone and important guarantee of national governance.This paper enriches the relevant literature of the role of national audit.Second,this paper deepens the research on the relationship between national audit and low-carbon development.Based on the study of the impact of national audit on low-carbon development,this paper further studies the intermediary effect of government efficiency in the relationship between national audit and low-carbon development,and the regulatory effect of institutional environment,financial situation and government competition in the relationship between national audit and low-carbon development.This paper deepens the research on the relationship between national audit and low-carbon development.Third,this paper provides a reference path for low-carbon development.The existing literature studies the impact of economic development level,energy consumption structure,energy intensity,industrial structure,environmental regulation,dependence on foreign trade,technological progress,population and other factors on low-carbon development.This paper studies the impact of national audit on low-carbon development.This paper expands the research on the influencing factors of low-carbon development,has important implications for low-carbon development and provides a reference path for low-carbon development.