Applied Mathematics and Nonlinear Sciences, Год журнала: 2024, Номер 9(1)
Опубликована: Янв. 1, 2024
Abstract Since the reform and opening up more than forty years ago, China has become second-largest economy in world. The rapid economic growth brought bitter fruits of an industrialized economy, resulting serious environmental pollution over-exploitation resources, etc. severe conditions downward pressure have forced Chinese government people to pay attention sustainable development issue. This paper focuses on role audit green accounting proposes two research hypotheses, respectively, that is conducive enhancing promotes by improving enterprises. paper’s explanatory variables are set constructing domain-wide productivity index SBM directional distance function. benchmark regression model mediation effect both used test hypotheses. hypotheses verified individually using empirical analysis method. Combined with impact auditing promote development, played as a facilitator analyzed. correlation coefficient between level 0.0275, which significant at 5% level. And expenditures can consistent hypothesis 1. At same time, when intensity less threshold value 2.1525, −0.0753. When greater 0.2458, indicates greater, regulatory function play good role, so region plays incremental dynamic 2 valid.
Язык: Английский