国家审计治理、数字经济赋能与绿色全要素生产率增长

National Audit Governance,Digital Economy Empowerment and Green Total Factor Productivity Growth

绿色生产是促进经济低碳转型、可持续发展的重要引擎。利用中国285个城市的面板数据,实证检验了国家审计对城市绿色全要素生产率增长的影响以及数字经济赋能的调节效应。研究发现:国家审计有利于促进城市绿色全要素生产率增长,数字经济赋能显著增强了国家审计对绿色全要素生产率增长的促进作用。进一步研究发现:国家审计可以通过提高政府治理效率和绿色技术创新能力而促进城市绿色全要素生产率增长;审计管理体制改革有利于增强国家审计对绿色全要素生产率增长的促进作用。

Green production is an important engine for promoting low-carbon economic transformation and achieving sustainable development.Using the panel data of 285 cities in China,this paper conducts an empirical test of the impact of national audit governance on the growth of urban green total factor productivity and the moderating effect of digital economy empowerment.The findings show that national audit governance is conducive to the promotion of the growth of urban green total factor productivity,and the empowerment of the digital economy has significantly enhanced the promotion effect of national audit governance on the growth of green total factor productivity.The result of further research indicates that national audit governance can promote urban green total factor productivity growth by improving government governance efficiency and green technology innovation capabilities,and that the reform of the audit management system is conducive to enhancing the promo-tion effect of national audit governance on the growth of green total factor productivity.