Abstract
Efficient management of natural resources plays an important role in improving urban low-carbon development. Based on panel data from 277 prefecture-level cities in China, this paper investigates the impact of the “Natural Resource Assets Management Audit” (NRAMA) policy on urban carbon emission efficiency (CEE) using the staggered DID approach. Our findings reveal that the NRAMA policy significantly improves urban CEE and shows heterogeneity from the perspective of regional features, city size, resource dependency, government intervention, and marketization level. The mechanism test results suggest that the pilot policy affects urban CEE through efficient natural resource utilization, better environmental protection, government audit, fiscal expenditures, and urban green innovation. Additionally, population density plays a significant moderating role. Our study supplements new evidence on the relationship between natural resource assets management and efficient carbon emission reduction and provides key insights regarding the effective implementation of the NRAMA policy.
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