审计独立性提升的营商环境优化效应——基于财政压力与经济韧性的内外双路径
DOI:
CSTR:
作者:
作者单位:

作者简介:

通讯作者:

中图分类号:

基金项目:

江苏省社会科学基金一般项目(23ZSZB025)


Author:
Affiliation:

Fund Project:

undefined

  • 摘要
  • |
  • 图/表
  • |
  • 访问统计
  • |
  • 参考文献
  • |
  • 相似文献
  • |
  • 引证文献
  • |
  • 资源附件
  • |
  • 文章评论
    摘要:

    2018年党委审计委员会组建,引发审计独立性的外生变化。据此构建强度DID模型,实证检验审计独立性提升对区域营商环境的优化效应。研究表明,审计独立性提升显著优化区域营商环境,该结论在一系列稳健性检验后依然成立。检验结果表明:在政府内部路径中,审计独立性提升通过边际缓解由财政纪律弱化带来的财政压力优化区域营商环境;在市场外部路径中,审计独立性提升通过优化政策供给与维护市场公平强化经济韧性,进而优化区域营商环境。进一步研究发现,审计独立性提升对区域营商环境的优化作用在西部地区更加明显;公共数据开放程度对审计独立性的治理效应会产生异质性影响,在低数据开放地区,审计独立性提升显著优化营商环境,而在高数据开放地区,审计独立性提升的正向效应未能显现,且呈现出一定的负向影响,这可能与监督叠加下地方政府的避责倾向有关。研究结论不仅从审计独立性视角拓展了营商环境优化的理论边界,也为深化审计管理体制改革、以监督效能激发市场活力、推动区域高质量发展提供了经验证据与政策参考。

    Abstract:

    In 2018, the establishment of audit committee of the Party committee created an exogenous change in audit independence. Taking this reform as a quasi-natural experiment, this paper employs an intensity DID model to examine how stronger audit independence affects the regional business environment. The results show that stronger audit independence significantly improves the regional business environment, and this finding remains robust across a series of tests. Mechanism analysis suggests that, through the internal government channel, stronger audit independence helps improve the business environment by easing fiscal pressures associated with weakened fiscal discipline; through the external market channel, it enhances economic resilience by optimizing policy supply and safeguarding market fairness, which in turn contributes to a better business environment. The positive effect is more pronounced in western China. In addition, public data openness significantly shapes the governance effect of audit independence. In regions with lower levels of data openness, stronger audit independence significantly improves the business environment. In regions with higher levels of data openness, however, the positive effect does not appear and some negative influence emerges, which may be related to a degree of blame-avoidance behavior by local governments under overlapping supervisory pressures. The research findings not only expand the theoretical boundaries of business environment optimization from the perspective of audit independence, but also provide empirical evidence and policy references for deepening audit management system reform, stimulating market vitality through supervisory effectiveness, and promoting high-quality regional development.

    参考文献
    相似文献
    引证文献
引用本文

沈楚楚,倪咸林.审计独立性提升的营商环境优化效应——基于财政压力与经济韧性的内外双路径[J].南京审计大学学报,2026,23(5):40-49

复制
分享
相关视频

文章指标
  • 点击次数:
  • 下载次数:
  • HTML阅读次数:
  • 引用次数:
历史
  • 收稿日期:
  • 最后修改日期:
  • 录用日期:
  • 在线发布日期: 2026-09-11
  • 出版日期:
文章二维码