国家审计影响地方经济增长的机理与路径——基于中国省级面板数据的实证分析

The Path and Mechanism for National Audit Influencing Local Economic Growth--An Empirical Analysis Based on Chinese Provincial Panel Data

作为国家治理机制中的一种特殊的制度安排,审计监督是保证国民经济健康、协调、持续发展的重要手段之一。本文围绕国家审计影响经济增长这一主题,提出国家审计影响经济增长的理论框架,并基于2010年—2016年的省级面板数据进行实证检验。研究结果表明:国家审计通过审计揭示功能和审计建议功能的协同作用可产生抵御效应,在一定程度上不利于短期经济增长。而进一步的分析发现,国家审计对经济发展水平较高地区的作用更为明显,且能促进长期经济增长。因此,国家审计机关应在揭示违法违规问题的基础上,提出高质量的审计建议并督促审计建议被采纳,促进经济社会持续健康发展。

As a special institutional arrangement in the national governance mechanism,audit supervision is one of the important means to ensure the healthy,coordinated and sustainable development of the national economy.Focusing on the theme of national audit affecting economic growth,the theoretical framework of national audit affecting economic growth is proposed,which is based on provincial panel data from 2010 to 2016.The results show that national audit is not conducive to short-term economic growth.Further analyses find that the role of national audit in areas with high levels of economic development is more significant,and national audit can promote long-term economic growth.Therefore,on the basis of revealing the violations of laws and regulations,the state auditing agency should put forward high-quality suggestions and supervise the implementation of auditing recommendations,so as to ensure the sustainable and healthy development of the economy.