摘要
采用空间杜宾模型和2006—2016年我国283个地级及以上城市的面板数据,探讨了国家审计对城市经济发展质量的影响及其空间效应。结果表明,国家审计能显著提升本地区经济发展质量,但对周边地区产生了负向空间外溢效应;国家审计对本地和周边地区经济发展质量的影响是对动能转换、结构升级、发展效率、节能减排、成果分享五个方面作用机制影响的综合反映,且对结构升级、节能减排、成果分享的作用效果尤为明显。进一步研究发现,II型大城市和中等城市的国家审计有助于促使本地区经济发展质量提升,但对周边城市却有明显的抑制作用;而I型及以上大城市和小城市的国家审计对本地和周边城市经济发展质量均未产生明显影响。结果表明,强化国家审计功能、推进跨区域协同审计,对于推进经济高质量发展具有重要意义。
Based on the panel data of 283 prefecture-level and above cities in China from 2006 to 2013,the spatial durbin model was used to empirically study the spatial effects of national audit on economic development quality.The results show that national audit can significantly improve the economic development quality of local cities,but it has negative spatial spillover effects on the surrounding cities;the impact of national audit on the quality of economic development in local and surrounding cities is a comprehensive reflection of the five action mechanisms,including kinetic energy conversion,structural upgrading,development efficiency,energy conservation and emission reduction,and achievement sharing,especially significantly on the kinetic energy conversion and energy saving and emission reduction.The influence of national audit on the quality of economic development of cities at different levels has obvious heterogeneity.The national audit of type II large cities and medium-sized cities can promote the quality of economic development in the region,but it obviously inhibits the improvement economic development quality in surrounding cities.However,the national audit of type I large cities or above and small cities has no significant impact on the quality of economic development in local and surrounding areas.The results show that strengthening the national audit function and promoting cross-regional collaborative audit are of great significance for promoting high-quality economic development.
作者
韩峰
胡玉珠
陈祖华
HAN Feng;HU Yuzhu;CHEN Zuhua(Institute of Politics and Economics,Nanjing Audit University,Nanjing 211815,China;School of Government Audit,Nanjing Audit University,Nanjing 211815,China)
出处
《审计与经济研究》
CSSCI
北大核心
2020年第1期29-40,共12页
Journal of Audit & Economics
基金
江苏省社科基金重大招标项目(17ZD006)
国家自然科学基金项目(71603124)
中国博士后科学基金资助项目(2019M650042)
江苏高校优势学科建设工程资助项目(PAPD)
关键词
国家审计
经济发展质量
空间外溢效应
空间杜宾模型
国家治理
经济责任审计
环境审计
national audit
economic development quality
spatial spillover effects
spatial Durbin model
national governance
economic auountability audit
environmental audit
