摘
要
摘 要
现阶段随着国家海洋经济蓬勃发展，我国越来越注重海洋资源的开发利用问题。因此，
国家提出实行海洋资源资产离任审计，对领导干部在管理海洋资源资产与海洋环境等方面
的问题进行调查，并对由此产生的经济责任、资源管理责任与海洋环境保护责任进行问责，
引导领导干部科学开发利用海洋资源。在开展海洋资源资产离任审计的过程中，海洋资源
资产离任审计质量作为衡量审计工作成果的重要指标，反映了审计机关监管职能的履行和
审计项目的落实情况。目前海洋资源资产离任审计质量不高，但以往对于离任审计质量的
提升大多从加强资源审计内部控制角度考虑，并未考虑外部国家相关政策对提高离任审计
质量的影响。因此，研究外部国家相关政策的实施对提高海洋资源资产离任审计质量的影
响，并且研究其通过何种路径作用于提高海洋资源资产离任审计质量非常重要。
本文认为外部国家相关政策的实施可以规范领导干部自身行为，将资源利用情况、环
境保护情况与领导干部政绩紧密结合，从根源上提高海洋资源资产离任审计质量；此外，
外部国家相关政策的实施，一方面可以通过提高海洋经济发展水平，促使政府积极履行经
济责任审计，调整海洋产业结构，助力海洋资源资产离任审计高质量发展；另一方面通过
提高海洋行政执法水平，加强对海洋资源资产管理的监察力度，充分发挥离任审计的监督
约束功能，从而显著提高离任审计质量；再者，通过提高海洋环境治理水平，建立生态环
境损害责任终身追究制，将审计重点转向环境责任审计，达到提高离任审计质量的目的。
本文以海洋资源资产离任审计质量相关理论为支撑，运用熵值法测算 2011-2018年全
国 11个沿海省市的海洋资源资产离任审计质量以及海洋经济发展水平、海洋行政执法水平
和海洋环境治理水平，并通过双重差分法和逐步回归法进行回归验证，研究结果如下：（1）
外部国家相关政策的实施会显著提高海洋资源资产离任审计质量；（2）外部国家相关政策
的实施通过提高海洋经济发展水平，来履行经济责任审计，从而提高海洋资源资产离任审
计质量；（3）外部国家相关政策的实施通过提高海洋行政执法水平，来监督海洋资源资产
管理，从而提高海洋资源资产离任审计质量；（4）外部国家相关政策的实施通过提高海洋
环境治理水平，来重视环境责任审计，从而提高海洋资源资产离任审计质量。
本文的创新之处在于：一方面拓宽研究对象。以海洋资源资产离任审计质量作为研究
对象，并分析外部国家相关政策实施对提高海洋资源资产离任审计质量的影响；另一方面
创新研究路径。选取海洋经济发展水平、海洋行政执法水平和海洋环境治理水平作为中介
变量，分析三者在外部国家相关政策对提高离任审计质量的影响中所发挥的中介效应。
关键词：海洋资源资产离任审计质量；海洋经济发展水平；海洋行政执法水平；海洋环境
治理水平
I

Abstract
Abstract
As the Chinese marine economy is booming, China is paying more and more attention to
the issue of the exploitation of marine resources. Therefore, the state proposes to implement the
off-office audit of marine resources assets to guide leading cadres to develop and utilize marine
resources scientifically, to investigate the problems of leading cadres in managing marine
resources assets and marine environment, and to hold them accountable for their economic
responsibility, resource management responsibility and marine environmental protection
responsibility. In the process of carrying out the off-office audit of marine resources assets, the
quality of the off-office audit of marine resources assets, as an important indicator to measure the
results of the audit work. Its quality reflects the performance of the regulatory function of the
audit authority and the implementation of the audit project. The current, the quality of marine
resource asset off-office audits is low, but most of the previous improvements to the quality of
off-office audits were considered from the perspective of strengthening the internal control of
resource audits, without considering the impact of external national related policies on improving
the quality of off-office audits. Therefore, it is essential to examine the impact of external
national policies on improving the quality of marine resource asset off-office audits, and the
method through which they act to improve the quality of marine resource assets’ off-office
audits.
This thesis discusses that the implementation of relevant external national policies can
regulate the behavior of leading cadres themselves and closely integrate the use of resources and
environmental protection with the performance of leading cadres, and improve the quality of
marine resource asset off-office audits from the root; In addition, the implementation of external
national policies is effective, on the one hand, it can improve the level of the marine economic
development, motivate the government to actively perform economic responsibility audits, adjust
the structure of marine industries, and help improve the quality of marine resource asset
off-office audits. On the other hand, it can strengthen the supervision of the management of
marine resources assets by enhancing the marine administrative law enforcement level and
giving full play to the supervision and restraint function of the off-office audit. Furthermore, by
improving the level of marine environmental governance, establishing a lifelong accountability
system for ecological and the environmental damage, shifting the audit focus to environmental
responsibility audit, and achieving the purpose of improving the quality of off-office audit.
In this thesis, supported by the theories related to the quality of marine resource assets'
ex-officio audits, and the entropy value method is applied to measure the quality of marine
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摘
要
resource assets' ex-officio audits as well as the level of marine economic development, the level
of marine administrative law enforcement, and the level of marine environmental governance in
11 coastal provinces and cities nationwide from 2011 to 2018. Moreover, the regression is
verified by Differences-in-Differences method and stepwise regression method, with the
following research results, the research results are as follows: (1) the implementation of external
national policies significantly improves the quality of marine resource assets off-office audit; (2)
the implementation of external national policies significantly improves the quality of marine
resource assets off-office audit by improving the level of marine economic development to
perform economic responsibility audit; (3) the implementation of external national policies
significantly improves the quality of marine resource assets off-office audit by improving the
level of marine administrative law enforcement to supervise the management of marine resource
assets; (4) The implementation of relevant external national policies to improve the level of
marine environmental governance, to pay attention to environmental liability auditing, and thus
improve the quality of marine resources assets off-office audit.
The innovation of this thesis is: on the one hand, it broadens the research object. We take
the quality of marine resource assets off-office audit as the research object and analyze the
influence of the implementation of relevant external national policies on improving the quality of
marine resource assets off-office audit. On the other hand, we innovate the research method. The
level of marine economic development, the level of marine administration and law enforcement,
and the level of marine environmental governance are selected as mediating variables to analyze
the mediating effects played by the three in the impact of external national related policies on
improving the quality of off-office audits.
Keywords: Quality of off-office audit of marine resources assets; The level of marine economic
development; The level of marine administrative law enforcement; Marine environmental
governance level
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