Zhang Zhenhua, Ling Dan, Tian Wenjia, Zhou Cheng, Song Malin, Fang Shuai
Institute of Green Finance, Lanzhou University, Lanzhou, 730000, Gansu, China.
School of Management, Lanzhou University, Lanzhou, 730000, Gansu, China.
Environ Res. 2023 Nov 1;236(Pt 1):116734. doi: 10.1016/j.envres.2023.116734. Epub 2023 Jul 25.
Public participation is essential to the success of ecological civilization. Whether public participation can effectively play a role in the outgoing audit of natural resources (OANR) is an important issue that remains to be explored. This paper uses the tripartite evolutionary game to explore the mechanism of the audit subjects, the leading cadres, and the public in the OANR. The research finds that there is a two-way linkage relationship between the audit subjects and the leading cadres. The audit subjects and the leading cadres affect the behavior strategies of the public in the indirect way and direct way, respectively. However, the public lacks the path to directly affect the other two subjects. The tripartite ideal audit model of "the audit subjects conduct due diligence audits, leading cadres perform duties, the public participate" cannot be realized. The external effect of the public's strategic choice is not enough to make the profit or loss of leading cadres change structurally and then change their behaviors. This paper demonstrates the reasons why the public cannot effectively participate in the OANR at the current stage from three aspects, which are the interpretation of the equations for replication dynamics, the particularity of the audit system, and the effectiveness of public participation. Three suggestions are put forward which are encouraging citizens' indirect participation in the OANR, disclosing information about the OANR, and improving citizens' awareness of the OANR. This paper has important guiding significance for other developing countries to promote public participation in natural resource auditing.
公众参与对生态文明建设的成功至关重要。公众参与能否在自然资源离任审计（OANR）中有效发挥作用是一个有待探索的重要问题。本文运用三方演化博弈来探究自然资源离任审计中审计主体、领导干部和公众的作用机制。研究发现，审计主体与领导干部之间存在双向联动关系。审计主体和领导干部分别以间接方式和直接方式影响公众的行为策略。然而，公众缺乏直接影响其他两个主体的途径。“审计主体尽职审计、领导干部履职、公众参与”的三方理想审计模式无法实现。公众战略选择的外部效应不足以使领导干部的损益发生结构性变化进而改变其行为。本文从复制动态方程解读、审计体制特殊性、公众参与有效性三个方面论证了现阶段公众无法有效参与自然资源离任审计的原因。提出了鼓励公民间接参与自然资源离任审计、公开自然资源离任审计信息、提高公民对自然资源离任审计的认识三条建议。本文对其他发展中国家推动公众参与自然资源审计具有重要的指导意义。
