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学者姓名：谢帮生
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Abstract ：
选取2016—2022年参与乡村振兴社会责任履行的上市公司为研究样本，实证检验高管团队稳定性对企业参与乡村振兴社会责任履行的影响及其作用机理。研究结果表明：高管团队稳定性能够显著促进企业参与乡村振兴社会责任履行。机制分析表明：高管团队稳定性能够通过降低企业战略差异度和经营风险从而促进企业乡村振兴社会责任履行。异质性分析表明：高管团队稳定性对企业乡村振兴社会责任履行的积极作用在高管持股比例较低的企业中更为显著。进一步研究发现，地区乡村振兴发展压力和信息强制性披露会强化高管团队稳定性对企业乡村振兴社会责任履行的促进作用。研究结果对引导企业积极响应国家政策，全面推进乡村振兴国家战略具有一定的参考价值。
Keyword ：
乡村振兴 乡村振兴 企业社会责任履行 企业社会责任履行 战略差异度 战略差异度 高管团队稳定性 高管团队稳定性
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| GB/T 7714 | 谢帮生 , 丁玉婷 , 汪虹雨 et al. 高管团队稳定性与企业社会责任履行——基于企业参与乡村振兴的经验证据 [J]. | 宁德师范学院学报(哲学社会科学版) , 2025 , 13 (02) : 103-115 . |
| MLA | 谢帮生 et al. "高管团队稳定性与企业社会责任履行——基于企业参与乡村振兴的经验证据" . | 宁德师范学院学报(哲学社会科学版) 13 . 02 (2025) : 103-115 . |
| APA | 谢帮生 , 丁玉婷 , 汪虹雨 , 张哲宁 . 高管团队稳定性与企业社会责任履行——基于企业参与乡村振兴的经验证据 . | 宁德师范学院学报(哲学社会科学版) , 2025 , 13 (02) , 103-115 . |
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Green growth, as a universal objective in the pursuit of sustainable development, represents a critical pathway for harmonizing economic expansion with sustainability. Within this context, government environmental auditing emerges as a pivotal mechanism for advancing the modernization of national governance systems and enhancing regulatory capacity, thereby playing an indispensable role in accelerating green transformation. This study regards green economy as a proxy variable for green development. Using panel data of cities at prefecture level and above in China from 2012 to 2021, based on the performance audit of key energy-saving and environmental protection funds conducted by the National Audit Office in 18 provinces in 2017, adopts a quasi-natural experiment method, and uses the propensity score matching double difference method (PSM-DID) to examine the impact on green development. The findings indicate that such audits significantly enhance green economy levels in audited cities. This governance instrument fosters green innovation and facilitates industrial structural optimization, reinforcing its regulatory effectiveness. Furthermore, fiscal decentralization is found to moderate the relationship between environmental performance audits and urban green economic outcomes. Additional analysis reveals that the positive impact of government environmental auditing on green economy levels is more pronounced in cities characterized by lower fiscal transparency and stricter environmental regulations. By extending the research frontier of environmental auditing through the lens of fund performance evaluation, this study offers both theoretical insights and empirical evidence to support urban green development and promote sustainable economic transitions in both developing and developed economies.
Keyword ：
fund audit fund audit government environmental audits government environmental audits green economy green economy green innovation green innovation
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| GB/T 7714 | Li, Xinyu , Dong, Bingrui , Li, Shujuan et al. Accelerating Green Growth: The Impact of Government Environmental Audits on Urban Green Economy [J]. | SUSTAINABILITY , 2025 , 17 (12) . |
| MLA | Li, Xinyu et al. "Accelerating Green Growth: The Impact of Government Environmental Audits on Urban Green Economy" . | SUSTAINABILITY 17 . 12 (2025) . |
| APA | Li, Xinyu , Dong, Bingrui , Li, Shujuan , Xie, Bangsheng , Xie, Luhua . Accelerating Green Growth: The Impact of Government Environmental Audits on Urban Green Economy . | SUSTAINABILITY , 2025 , 17 (12) . |
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In the context of the "Dual Carbon" goals and ecological civilization development, enhancing forestry ecological total factor productivity (FETFP) has become vital for advancing green development and environmental governance. Confronted with tightening resource constraints and pressure to transform traditional growth models, whether digital intelligence integration can effectively empower improvements in FETFP requires in-depth empirical validation. Based on publicly available panel data from 30 Chinese provinces spanning 2012 to 2022, this study constructs an index system for measuring digital intelligence integration and FETFP. Using the Double Machine Learning (DML) framework, the study empirically identifies the impact of digital intelligence development on FETFP and explores its internal mechanisms. The key results show that (1) digital intelligence integration significantly enhances FETFP. For every unit increase in digital and intelligent integration, FETFP rises by an average of 19.97%; (2) mechanism analysis reveals that digital intelligence improves FETFP by optimizing the forestry industrial structure, promoting green technological innovation, and amplifying the synergistic effects of fiscal support; (3) and heterogeneity analysis suggests that the positive impact of digital intelligence integration is more pronounced in regions with higher environmental expenditures and stronger green finance support. Accordingly, this study proposes several policy recommendations, including accelerating digital infrastructure development, strengthening foundational digital intelligence capabilities, enhancing support for green innovation, leveraging the ecological multiplier effects of digital transformation, tailoring digital strategies to local conditions, and improving the precision of regional environmental governance. The findings provide robust empirical evidence for improving FETFP in developing and developed economies.
Keyword ：
digital intelligence integration digital intelligence integration double machine learning model double machine learning model forestry ecological total factor productivity forestry ecological total factor productivity
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| GB/T 7714 | Dong, Bingrui , Zhang, Min , Li, Shujuan et al. How Digital Intelligence Integration Boosts Forestry Ecological Productivity: Evidence from China [J]. | FORESTS , 2025 , 16 (8) . |
| MLA | Dong, Bingrui et al. "How Digital Intelligence Integration Boosts Forestry Ecological Productivity: Evidence from China" . | FORESTS 16 . 8 (2025) . |
| APA | Dong, Bingrui , Zhang, Min , Li, Shujuan , Xie, Luhua , Xie, Bangsheng , Chen, Liupeng . How Digital Intelligence Integration Boosts Forestry Ecological Productivity: Evidence from China . | FORESTS , 2025 , 16 (8) . |
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Addressing the challenge of optimizing forestry resource allocation and boosting productivity quality through green credit supply (GCS) is a pressing issue. This study calculates the ecological value of forestry across 30 provinces (including autonomous regions and municipalities) in China from 2012 to 2022 and employs the Slack Based Measure and Global Malmquist-Luenberger (SBM-GML) model to measure Forestry Ecological Total Factor Productivity (FETFP) to identify the level of Forestry Ecological Development Efficiency. It provides an empirical analysis of the impact of the GCS on FETFP and explores the underlying mechanisms driving this relationship. The key findings are as follows: GCS enhances FETFP by promoting innovation-driven growth and reducing capital misallocation. It exhibits a dual effect, boosting technological progress and resource allocation efficiency. Furthermore, financial technology plays a moderating role in the relationship between GCS and FETFP. The analysis also reveals that the impact of GCS on FETFP is heterogeneous and influenced by differences in fiscal decentralization and environmental regulation. These two factors exert complementary and substitutive effects on GCS. The findings of this study provide important reference values for optimizing green credit policies and enhancing FETFP in both developing and developed countries.
Keyword ：
Advantage effect Advantage effect Forestry ecological total factor productivity Forestry ecological total factor productivity Green credit supply Green credit supply Resource allocation Resource allocation
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| GB/T 7714 | Dong, Bingrui , Chen, Liupeng , Zhang, Yu et al. How does green credit supply enhance the efficiency of forestry ecological development? Taking the perspective of ecological total factor productivity [J]. | JOURNAL OF CLEANER PRODUCTION , 2025 , 488 . |
| MLA | Dong, Bingrui et al. "How does green credit supply enhance the efficiency of forestry ecological development? Taking the perspective of ecological total factor productivity" . | JOURNAL OF CLEANER PRODUCTION 488 (2025) . |
| APA | Dong, Bingrui , Chen, Liupeng , Zhang, Yu , Xie, Bangsheng . How does green credit supply enhance the efficiency of forestry ecological development? Taking the perspective of ecological total factor productivity . | JOURNAL OF CLEANER PRODUCTION , 2025 , 488 . |
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探究中国农业生态产品价值转化效率（Agricultural Ecological Product Value Conversion Efficiency,AEP）的空间格局及动态演进，可为农业绿色发展提供理论解释，也有利于探索生态产品价值转化的实践路径。本研究运用价值当量法和动态修正模型，核算中国30个省（自治区、直辖市）（受限于数据可得性，未统计西藏、香港、澳门和台湾）2012—2022年的农业生态价值；同时，结合Slack-Based Measure模型和Global MalmquistLuenberger指数（SBM-GML），测算农业生态产品价值转化效率（AEP）、技术效率（Efficiency Change,EC）和技术进步（Technological changes,TC）。进一步，采用Dagum基尼系数、核密度估计和变异系数等方法，识别AEP的空间格局及动态演进情况。结果表明：在空间分布上，2012—2022年中国AEP增长模式正努力向“技术效率和技术进步双轮驱动”演变，但区域间仍存在发展差异；在动态演进上，中国AEP核密度呈现右偏趋势，区域差异逐渐减小，整体发展态势正从“效率分化”向“协同演进”转变；中国AEP发展总体存在绝对收敛和条件收敛。建议中国农业发展要加强技术研发与成果转化，增强技术创新和应用推广；推动科技与产业深度融合，提升技术效率；加大环境保护投入，保障生态产品价值转化。
Keyword ：
农业生态产品价值转化效率 农业生态产品价值转化效率 动态演进 动态演进 收敛性 收敛性 空间格局 空间格局
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| GB/T 7714 | 董丙瑞 , 李心毓 , 陈宋艺 et al. 中国农业生态产品价值转化效率空间格局及动态演进 [J]. | 中国环境管理 , 2025 , 17 (02) : 16-26 . |
| MLA | 董丙瑞 et al. "中国农业生态产品价值转化效率空间格局及动态演进" . | 中国环境管理 17 . 02 (2025) : 16-26 . |
| APA | 董丙瑞 , 李心毓 , 陈宋艺 , 谢帮生 . 中国农业生态产品价值转化效率空间格局及动态演进 . | 中国环境管理 , 2025 , 17 (02) , 16-26 . |
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提升林业生态全要素生产率，是贯彻“绿水青山就是金山银山”理念、加快推进生态产品价值实现的现实需要。文章基于当量因子法与调整模型，核算了中国30个省份2012—2022年的林业生态价值，并结合EBM-GML模型，测算了林业生态全要素生产率、技术效率与技术进步水平。进一步地，运用Dagum基尼系数及其分解法、核密度估计和变异系数等方法，识别了林业生态全要素生产率的区域差异、动态演进与收敛特征。研究发现，在时间特征方面，2012—2022年中国林业生态全要素生产率稳步上升，增长态势逐渐由“技术进步”驱动转向“技术进步与技术效率”驱动模式；在空间特征方面，林业生态全要素生产率存在显著的空间分异情况；在动态演进方面，核密度曲线表现出右偏特征，区域间差异逐步缩小，“马太效应”弱化；在收敛性方面，全国和东部地区林业生态全要素生产率存在σ收敛现象，全国及四大地区的林业生态全要素生产率均存在绝对β与条件β收敛特征。
Keyword ：
区域差异 区域差异 技术效率 技术效率 技术进步 技术进步 收敛性 收敛性 林业生态全要素生产率 林业生态全要素生产率
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| GB/T 7714 | 董丙瑞 , 陈鎏鹏 , 谢帮生 . 林业生态全要素生产率的统计测度与收敛特征研究 [J]. | 统计与决策 , 2025 , (15) : 121-126 . |
| MLA | 董丙瑞 et al. "林业生态全要素生产率的统计测度与收敛特征研究" . | 统计与决策 15 (2025) : 121-126 . |
| APA | 董丙瑞 , 陈鎏鹏 , 谢帮生 . 林业生态全要素生产率的统计测度与收敛特征研究 . | 统计与决策 , 2025 , (15) , 121-126 . |
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培育和发展林业新质生产力是实现林业高质量发展的重要抓手.文章以TOE框架为理论基础,从技术、组织和环境三个维度系统阐释新质生产力提升林业企业韧性的理论逻辑,并据此提出提升林业企业韧性的实践路径.研究表明:(1)新质生产力赋能林业企业韧性需要发挥技术、组织、环境的协同作用,单一因素无法独立构成韧性提升的必要条件;(2)新质生产力可以通过技术维度的创新驱动、组织维度的资源配置优化,以及环境维度的政策支持与金融工具,从而显著提升林业企业的抵御风险能力、适应调整能力和转型创新能力;(3)以新质生产力赋能林业企业韧性,需要紧密结合国家战略导向与林业产业发展实际状况,在科技创新、人才培养、产业协同等多个层面精准施策,才能进一步破解新质生产力发展面临的难题,从而增强林业企业韧性.文章创新点在于围绕新质生产力在林业行业的内涵界定与实践模式,以林业行业实际状况为立足点,深入剖析新质生产力作用于林业企业韧性提升过程中的复杂因果关联与内在理论机制,为新质生产力赋能林业企业韧性提供新的理论视角及实践启示.未来需持续着力培育新质生产力,将其深度融入林业企业发展的各个环节,通过强化技术创新、优化资源配置和推进绿色转型增强林业企业韧性,为林业高质量发展提供坚实支撑.
Keyword ：
TOE框架 TOE框架 新质生产力 新质生产力 林业企业 林业企业 韧性 韧性
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| GB/T 7714 | 李淑娟 , 丁玉婷 , 董丙瑞 et al. 新质生产力赋能林业企业韧性的实践路径研究 [J]. | 林业经济 , 2025 , (1) : 53-62 . |
| MLA | 李淑娟 et al. "新质生产力赋能林业企业韧性的实践路径研究" . | 林业经济 1 (2025) : 53-62 . |
| APA | 李淑娟 , 丁玉婷 , 董丙瑞 , 谢璐华 , 谢帮生 . 新质生产力赋能林业企业韧性的实践路径研究 . | 林业经济 , 2025 , (1) , 53-62 . |
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Based on city-level data from 287 Chinese prefecture-level administrative units spanning 2011 to 2021, this study employs text analysis to quantify FinTech development and applies a double machine learning model to empirically assess the impact of FinTech on Inclusive Green Growth, along with its underlying mechanisms. The key findings are as follows: (1) FinTech significantly promotes Inclusive Green Growth, particularly in the areas of payment systems, lending and capital raising, and investment management. This conclusion holds across a range of robustness checks, including alternative measurement indicators, different machine learning models, and tests for endogeneity. (2) Mechanism analysis demonstrates that FinTech drives Inclusive Green Growth by fostering financial employment, expanding financial supply, and facilitating green technological innovation. (3) Heterogeneity analysis reveals that while China still faces elements of the resource curse, the positive impact of FinTech on Inclusive Green Growth is more pronounced in regions with higher levels of digital infrastructure, environmental regulation, and green finance. These findings provide valuable insights into leveraging FinTech's potential to support China's high-quality economic development.
Keyword ：
double machine learning double machine learning FinTech FinTech Inclusive Green Growth Inclusive Green Growth
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| GB/T 7714 | Wu, Binhong , Ding, Yuting , Xie, Bangsheng et al. FinTech and Inclusive Green Growth: A Causal Inference Based on Double Machine Learning [J]. | SUSTAINABILITY , 2024 , 16 (22) . |
| MLA | Wu, Binhong et al. "FinTech and Inclusive Green Growth: A Causal Inference Based on Double Machine Learning" . | SUSTAINABILITY 16 . 22 (2024) . |
| APA | Wu, Binhong , Ding, Yuting , Xie, Bangsheng , Zhang, Yu . FinTech and Inclusive Green Growth: A Causal Inference Based on Double Machine Learning . | SUSTAINABILITY , 2024 , 16 (22) . |
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采用2011—2020年中国30个省份的面板数据，运用双重机器学习模型实证检验了数字乡村建设对农村产业融合发展的影响效应及内在机制。结果表明：数字乡村建设显著促进了农村产业融合发展，且数字乡村建设四个子维度均能够推动农村产业融合。机制分析表明，数字乡村建设能够通过缓解城乡要素错配、调整农业产业结构与促进农业技术进步来推动农村产业融合。异质性结果表明，相较于粮食主产区和东部地区，数字乡村建设赋能农村产业融合发展的效应在非粮食主产区和中西部地区更为明显。最后，围绕加快数字乡村建设、制定差异化策略以及优化城乡资源配置三方面提出政策建议。
Keyword ：
农村产业融合 农村产业融合 双重机器学习 双重机器学习 数字乡村建设 数字乡村建设
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| GB/T 7714 | 陈鎏鹏 , 谢帮生 , 周子渭 et al. 数字乡村建设是否推动了农村产业融合——基于双重机器学习的因果推断 [J]. | 金融与经济 , 2024 , 11 (05) : 60-70 . |
| MLA | 陈鎏鹏 et al. "数字乡村建设是否推动了农村产业融合——基于双重机器学习的因果推断" . | 金融与经济 11 . 05 (2024) : 60-70 . |
| APA | 陈鎏鹏 , 谢帮生 , 周子渭 , 吴恒伟 . 数字乡村建设是否推动了农村产业融合——基于双重机器学习的因果推断 . | 金融与经济 , 2024 , 11 (05) , 60-70 . |
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本文选取2011～2021年沪深A股上市公司为样本，将第三方商道融绿首次发布ESG评级作为外生冲击事件，考察ESG评级对企业盈余质量的影响。研究发现，ESG评级事件显著降低了企业的盈余管理程度。机制检验结果表明，ESG评级软监管通过缓解企业融资约束、增加机构投资者持股比两个渠道降低企业盈余管理程度。异质性检验发现，ESG评级作为一种市场软监管机制，与作为硬监管的制度环境之间存在互补关系，而与同样是软治理的产品竞争程度之间则存在替代关系。进一步分析发现，ESG评级在抑制企业应计盈余管理的同时，加剧了更为隐蔽的真实盈余管理。
Keyword ：
ESG评级 ESG评级 外部监管机制 外部监管机制 治理作用 治理作用 盈余管理 盈余管理
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| GB/T 7714 | 谢帮生 , 谢佳丽 , 钟祺琦 . ESG评级软监管下的企业盈余质量——基于信息效应与治理效应 [J]. | 财会月刊 , 2024 , 45 (02) : 48-55 . |
| MLA | 谢帮生 et al. "ESG评级软监管下的企业盈余质量——基于信息效应与治理效应" . | 财会月刊 45 . 02 (2024) : 48-55 . |
| APA | 谢帮生 , 谢佳丽 , 钟祺琦 . ESG评级软监管下的企业盈余质量——基于信息效应与治理效应 . | 财会月刊 , 2024 , 45 (02) , 48-55 . |
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