国家审计、经济双循环新发展格局与区域创新效率

National Audit,Economic Double Circulation Pattern and Regional Innovation Efficiency

国家审计的经济秩序治理功能在助力经济双循环新发展格局和提升区域创新效率方面发挥了巨大作用。以2006—2019年省级面板数据为研究样本,基于简单中介效应模型和多重中介效应模型的联合检验方法,研究了国家审计对区域创新效率的影响以及经济双循环新发展格局在其中发挥的中介作用。研究结果表明,国家审计综合效能显著促进了区域创新效率的提高,经济内循环和外循环发挥了双重中介作用。进一步研究发现,在国家审计通过助力形成新发展格局来促进区域创新效率的过程中,应当格外注意政府债务风险和区域数字化建设差异的影响。

The economic order governance function of national audit has played a great role in helping the new development pattern of economic double cycle and improving the efficiency of regional innovation.Taking the provincial panel data from 2006 to 2019 as the research sample,based on the joint test method of simple intermediary effect model and multiple intermediary effect model,this paper studies the influence of national audit on regional innovation efficiency and the intermediary role played by the new economic dual-cycle development pattern.The results show that the comprehensive efficiency of national audit has significantly promoted the improvement of regional innovation efficiency,and the internal and external economic circulation has played a dual intermediary role.Further research found that in the process of national audit promoting regional innovation efficiency by helping to form a new development pattern,special attention should be paid to the influence of government debt risk and regional digital construction differences.