财经论丛 ›› 2014, Vol. 30 ›› Issue (9): 60-0.

• 财务与会计 • 上一篇    下一篇

政企关联与地方政府环境信息公开:秉公抑或包庇

郭红彩 姚圣   

  1. 郑州大学商学院
  • 收稿日期:2014-03-03 修回日期:2014-03-28 出版日期:2014-09-10 发布日期:2014-09-05
  • 通讯作者: 郭红彩
  • 基金资助:

    国家自然科学基金青年资助项目“政治关联、地方利益与环境业绩- - 基于生存权保障的研究视角”;中国博士后特别资助基金项目“政治关联弹簧效应与地方环境业绩恶化”;中国博士后科学基金面上资助项目“政治关联、地方利益与环境业绩- - 基于政治均衡的研究视角”

Political Connections and Local Government’s Environmental Information Disclosure: impartially or the harbor?

  • Received:2014-03-03 Revised:2014-03-28 Online:2014-09-10 Published:2014-09-05

摘要: 摘 要:近几年环境问题频发,地方政府环境信息公开已成为研究热点。本文研究了地方政府与辖区企业之间的政企关联对当地政府环境信息公开的影响。研究发现:当政企关联强度在31.17%以内时,地方政府尚能“秉公”公开环境信息;但关联强度超过31.17%时,地方政府会对关联企业进行“包庇”;地方政府环境信息公开程度高的地区,政府公开信息时更会受到政企关系的影响;较之非国有企业,地方政府在环境信息公开时更会偏袒国有企业。因此,应采用限制政企关联强度、加强对政府环境信息公开指数高的地区监管、对国有企业应由独立的第三方进行信息公开等措施提升地方政府环境信息公开披露水平。

Abstract: Abstract: In recent years, environmental issues frequently, local government environmental information disclosure has become a hot topic. This paper studies the association between government and enterprises between the local government and area businesses for local government environmental information disclosure impact. The study found: When the strength of the association between government and enterprises in less than 31.17%, the local governments are still capable of "impartial" public environmental information; But when the strength of the association more than 31.17% of local government related enterprises will be "cover up"; local government environmental information openness areas of high, more information will be disclosed when the government influence government-enterprise relations; compared to non-state-owned enterprises, local government information disclosure in the environment will also favor state-owned enterprises. Thus, the strength of association between government and enterprises should be restricted to strengthen the government environmental information disclosure regulation in areas with high index of state-owned enterprises conducted by an independent third party information disclosure and other measures to enhance local government environmental information disclosure level.

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