【摘要】 既有研究侧重于探讨政府环境审计的环境效应，但忽视了其经济效应。选取企业创新为研究视角，运用沪深A股上市公司2007—2018年的经验数据，探究了政府环境审计对企业创新的驱动效应。研究发现，政府环境审计能够显著驱动企业创新，且这种驱动效应仅表现在政府环境审计的当期和下一期中，在下两期中表现并不显著。分析影响机制发现：政府环境审计驱动企业创新的机制在于加剧市场竞争和缓解企业融资约束。进一步研究发现：当产权性质为非国有、市场化水平较低时，政府环境审计对企业创新的驱动效应更显著。研究结论从企业创新角度揭示了政府环境审计的经济效应，拓展了企业创新的制度因素研究，对于审计部门推进政府环境审计制度改革提供了决策参考。更多还原

【Abstract】 As an important means to promote high-quality economic development, government environmental audit has been given a new historical mission and responsibility in the process of economic transformation. The development of China′s government environmental audit starts relatively late and can be summarized in the following four stages: the initial stage(1983-1997), which began to pilot government environmental audit; the exploratory stage(1998-2007), which began to explore government environmental audit; the development stage(2008-2012), which began to combine government environmental audit with other audit; and the strategy stage(2013-to the present), which began to deepen government environmental audit. It can be seen that the government environmental audit is in the reform stage, where there is an urgent need to innovate systems and mechanisms to better promote the construction of ecological civilization and boost the development of the innovative economy. But there are few relevant empirical studies of government environmental audit, and the only empirical research mainly focuses on its environmental effects and lacks a discussion on its economic effects.Therefore, this paper manually collects some data on government environmental audit, and takes China′s Shanghai and Shenzhen A-share listed companies from 2007 to 2018 as the research object to examine the impact of government environmental audit on corporate innovation. The main research conclusions of this paper are as follows: First, government environmental audit has a significant positive impact on corporate innovation. This research conclusion is still valid after a series of robustness tests such as Heckman′s two-step method, propensity score matching method, and placebo test. Second, the positive impact of government environmental audit on corporate innovation is mainly manifested in the current and next period of government environmental audit, and is not significant in the next two periods of government environmental audit, indicating that the continuous impact of government environmental audit on corporate innovation is not strong. Third, the impact mechanism of government environmental audit on corporate innovation is that government environmental audit mainly promotes corporate innovation through market competition mechanism and financing restraint mechanism. In other words, government environmental audit will promote corporate innovation by improving corporate market competition and alleviating corporate financing constraints. Fourth, the positive impact of government environmental audit on corporate innovation is different in the nature of property rights, that is, compared with state-owned enterprises, the positive impact of government environmental audit on non-state-owned enterprise innovation is more significant, indicating that government environmental audit can effectively make up for the insufficiency of the nature of property rights to promote corporate innovation. Fifth, the positive impact of government environmental audit on corporate innovation is different in the marketization level, that is, compared with enterprises with a higher level of marketization, the positive impact of government environmental audit on corporate innovation with a lower level of marketization is more significant, which shows that government environmental audit can effectively make up for the lack of market-oriented mechanism to promote corporate innovation.The research conclusions of this paper enrich the research on the economic consequences of government environmental audit and the driving factors of corporate innovation in theory, and provide important enlightenment for the audit department to improve the government environmental audit system and promote the development of an innovative economy in practice. The main enlightenment of this article is as follows: First, the government environmental audit guidelines and operating guidelines should be issued in a timely manner to better play the role of government environmental audit in promoting corporate innovation; Second, a periodic government environmental audit system should be established to enhance the sustainability of the impact of government environmental audit on corporate innovation; Third, the reform of privatization of state-owned enterprises should be conducted to better promote the innovation of state-owned enterprises. Fourth, the government environmental audit system and market-based systems should be organically coordinated to better promote corporate innovation.更多还原