数字化平台对海域资源资产离任审计的影响研究：基于主体行为的演化博弈分析

Research on the impact of digital platforms on outgoing audit of marine resource assets：an evolutionary game analysis based on subject behavior

中文关键词:  海域资源资产  离任审计  数字化  演化博弈

英文关键词:marine resource assets  outgoing audit  digitalization  evolutionary game

中文摘要:

      加强领导干部自然资源资产离任审计是执行生态文明建设战略的一大重要举措，然而海水的高流动性、海洋利用活动后果的突发性与解决措施成效的滞后性等特征导致当前所采用的静态审计方法已不再适用于海域资源资产的离任审计。搭建数字化审计平台为解决静态审计困境、提高审计质量和效率提供了新的方法和路径。本文基于演化博弈理论，分析研究数字化平台对政府、审计机关和社会公众三方在领导干部海域资源资产离任审计过程中策略选择的影响，得出的主要结论如下：（1）数字化平台为领导干部海域资源资产离任审计提供良好环境，可以促进三方最优解的实现；（2）数字化平台搭建后所带来的各类收益是促使政府快速达成稳定策略的必要条件，同时需关注审计机关严格审计和社会公众有效监督条件下所能为政府带来的收益；（3）审计机关的策略选择与其在数字化平台条件下所能够获得的收益高度相关，应注重提高数字化平台给审计机关带来的收益；（4）社会公众的策略选择与其自身净收益相关，数字化平台虽不直接决定公众策略，但通过间接降低成本的方式影响其策略调整效率。

英文摘要:

      Strengthening the outgoing audit of natural resource assets by leading officials is an important measure for implementing the strategy of ecological civilization construction. However, the high mobility of seawater, the sudden consequences of marine utilization activities, and the delayed effectiveness of remedial measures have rendered the currently used “static-audit” methods no longer applicable for leaderships’ outgoing audit of marine resource assets. Building a digital audit platform provides new methods and approaches to address the challenges of static-auditing and improve audit quality and efficiency. Based on evolutionary game theory, this paper analyzes the impact of a digital platform on the strategy choices of the government, external audit agencies, and the general public in the outgoing audit of marine resource assets by leading officials. The main conclusions are as follows: (1) a digital platform provides a favorable environment for outgoing audit of leading officials’ marine resource assets and can promote the achievement of the optimal solution for all three parties; (2) The various benefits brought by the establishment of a digital platform are necessary for the government to quickly reach a stable strategy, while attention should be paid to the benefits that can be brought to the government under strict auditing by audit agencies and effective supervision by the general public; (3) The strategy choices of audit agencies are highly related to the benefits they can obtain under a digital platform, and efforts should be made to increase the benefits the digital platform brings to audit agencies; (4) The strategic choices of the general public are related to their own net benefits. Although digital platforms do not directly determine public strategies, they influence the efficiency of strategy adjustments by indirectly reducing costs.