Abstract:Based on 245 prefecture-level city panel data disclosed from 2012 to 2021, sorted out from the announcements of the National Audit Office, this study empirically tests the spatial spillover effect of policy tracking audit on the high-quality economic development of audited prefecture-level cities using the Spatial Durbin Model. The results show that the institutional design of policy tracking auditing, which promotes development through supervision, not only significantly facilitates the high-quality economic development of the audited regions but also has a significant spatial spillover effect on the high-quality economic development of surrounding regions. Further mechanism tests clarify that policy tracking auditing bidirectionally influences and improves the regional business environment through the disclosure of typical cases, thereby promoting high-quality regional economic development. Heterogeneity analysis indicates that policy tracking auditing has a significant impact on the high-quality development of eastern and western regions. It is proposed that the state should strengthen the release of regular audit announcements on the implementation of national policies in various regions, further exert the exemplary and warning roles of announced cases, help optimize the regional business environment, and continuously enhance the positive role of policy tracking audit supervision in facilitating the high-quality economic development of both audited regions and their neighboring areas.