国家审计赋能经济高质量发展:效应检验与机理分析
High-quality economic development powered by national audit:effect test and mechanism analysis
蓝莎 1樊越1
作者信息
- 1. 西北政法大学管理学院,西安 710122
- 折叠
摘要
党的二十大报告中指出,实现高质量发展是中国式现代化的本质要求.国家审计作为国家治理的一项关键制度安排,对推动经济高质量发展,实现中国式现代化具有重要意义.选取 2009-2020 年 30 个省的面板数据为研究样本,探讨了国家审计对经济高质量发展的影响,以及市场化进程的中介效应,研究结果表明:国家审计通过预防、揭示和抵御职能的发挥对经济高质量发展起到了积极的促进作用,市场化进程是国家审计对经济高质量发展影响的重要传导机制;非沿海地区国家审计问责更为充分,经济监督职能发挥更为完善;沿海地区在市场化进程中取得的成果更为显著,对经济高质量发展的推动作用更强.国家审计机关需要发挥好经济监督职能且各地区应依据不同情况制定政策,确保经济高质量发展.
Abstract
The Report to the 20th National Congress of the Communist Party of China points out that achieving high-quality development is the essential requirement for the Chinese path to modernization.National audit,as a key institutional arrangement of national governance,is of great significance to promoting high-quality economic development through the Chinese path to modernization.Based on a case study of panel data of 30 provinces in China from 2009 to 2020,the paper explores the impact of national audit on high-quality economic development and the mediating effect in the process of marketization.The conclusions are as follows.National audit plays a positive role in promoting high-quality economic development through the functions of prevention,revelation and counteraction,and the process of marketization is an important transmission mechanism in the impact of national audit on high-quality economic development.National audit accountability in non-coastal areas is more adequate,and the function of economic supervision has been more improved.The coastal areas have achieved more remarkable results in the process of marketization,and play a stronger role in promoting high-quality economic development.Thus,the national audit institution should ensure high-quality economic development by giving full play to the function of economic supervision and making policies according to different situations in different regions.
关键词
国家审计/市场化进程/经济高质量发展/免疫系统/经济发展结构Key words
national audit/process of marketization/high-quality economic development/immune system/structure of economic development引用本文复制引用
出版年
2024
NETL
NSTL
维普
万方数据