政策跟踪审计与城市经济高质量发展——基于空间面板杜宾模型的实证研究
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国家社会科学基金青年项目(24CJY047);内蒙古自治区自然科学基金面上项目(2025MS07019);内蒙古自治区直属高校基本科研业务费项目(NCYWT23016);内蒙古自治区社会科学基金一般项目(2025DY41);内蒙古自治区哲学社会科学规划项目(2025ZZA040;202322B050)


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    摘要:

    基于审计署公告梳理了2012—2021年披露的245个地级市面板数据,运用空间杜宾模型实证检验了政策跟踪审计对地级市经济高质量发展的空间溢出效应。研究表明,政策跟踪审计以监督促发展的制度设计,不仅显著促进了被审计地级市经济高质量发展,而且对周边城市经济高质量发展具有显著的空间溢出效应。机制检验进一步明确政策跟踪审计通过典型案例披露影响并改善了地级市营商环境,进而促进地级市经济高质量发展。异质性分析结果表明,政策跟踪审计对东西部地区地级市高质量发展影响显著。在此基础上,提出国家要加大定期公开披露各地贯彻落实国家政策执行情况的审计公告力度,进一步发挥国家审计的威慑和传播效应,助力优化地区营商环境,以不断加强的审计监督护航我国城市经济高质量发展。

    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.

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赵丽芳,代文涛,孙洪杰.政策跟踪审计与城市经济高质量发展——基于空间面板杜宾模型的实证研究[J].审计与经济研究,2026,41(2):58-66

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  • 在线发布日期: 2026-04-03
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