双碳背景下国家审计与浙江省企业绿色创新提升机制研究
A Study on the Mechanism of National Audit and Zhejiang Province Enterprises’ Green Innovation Promotion under the Background of Carbon Neutrality
创新是高质量发展的第一动力。企业绿色创新是推动绿色低碳转型实现高质量发展的核心动力。为推动创新水平，浙江省制定了一系列科技创新政策，但如何评价和监督政策的有效落实还存在一些难点。新《审计法》的修订标志着审计体制改革步入深入之年，发挥国家审计的监督职能，助力企业绿色科技创新是改革的重要内容。在此背景下，厘清国家审计对企业绿色创新激励机制，提出国家审计推动落实企业绿色创新政策建议，对于深化科技创新改革，实现绿色低碳发展意义重大。基于此，我们基于企业创新和国家审计监督的相关理论，提出了国家审计的“三项监督机制”，进一步推动实现绿色经济高质量发展。
Innovation is the primary driving force for high-quality development. Corporate green innovation serves as the core 动力 to promote the transition to green and low-carbon development and achieve high-quality growth. To boost innovation levels, Zhejiang Province has formulated a series of science and technology innovation policies. However, there are still some challenges in evaluating and supervising the effective implementation of these policies. The revision of the new Audit Law marks the year when audit system reform enters a deeper phase. Exerting the supervisory functions of national auditing to support corporate green science and technology innovation is an important part of this reform. Against this backdrop, clarifying the incentive mechanism of national auditing for corporate green innovation and putting forward policy recommendations for national auditing to promote the implementation of corporate green innovation policies are of great significance for deepening science and technology innovation reform and achieving green and low-carbon development. Based on this, drawing on relevant theories of corporate innovation and national auditing supervision, we propose three supervisory mechanisms of national auditing, further promoting the high-quality development of the green economy.
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