国家审计推动经济双循环发展的效应与路径研究  

Research on the Effect and Path of National Audit to Promote theDevelopment of Economic Dual Cycle

作　　者：张曾莲[1] 邓文悦扬 ZHANG Zenglian;DENG Wenyueyang(School of Economics and Management, University of Science and Technology Beijing, Beijing 100083, China)

机构地区：[1]北京科技大学经济管理学院,北京100083

出　　处：《审计与经济研究》2022年第2期13-23,共11页Journal of Audit & Economics

基　　金：国家社会科学基金项目(19FGLB049)。

摘　　要：基于30个省区市的面板数据,研究国家审计与经济双循环之间的关系,分析国家审计的揭示功能、抵御功能、预防功能对经济内循环、外循环、双循环耦合协调质量的影响。研究结果显示:国家审计“免疫功能”与内循环、外循环、双循环耦合协调质量呈正相关关系,国家审计的揭示功能、抵御功能、预防功能有助于经济内循环、外循环、双循环发展。此外,国家审计对经济双循环发展的影响存在空间效应,政府预算支出完成度起着中介作用,市场化程度起着正向调节作用,同时国家审计对经济双循环发展的影响还存在地区异质性。在引入政府债务审计后研究发现,政府债务审计同样促进了经济双循环发展。Based on the panel data analysis of 30 provinces(autonomous regions and municipalities),the relationship between national audit and economic dual cycle is studied,and the influence of national audit disclosure,defense,and prevention functions on the quality of economic internal cycle,external cycle,and dual-cycle coupling and coordination is analyzed.The study found that the“immune function”of national audit is positively correlated with the quality of coupling and coordination of internal circulation,external circulation and double circulation.In addition,there is a spatial effect on the impact of national auditing on the development of the dual economic cycle.In terms of paths,the completion degree of government budget expenditure plays an intermediary role,and the degree of marketization plays a positive regulatory role.Finally,after the introduction of government debt audit,it is found that government debt audit also promotes the development of dual economic cycles.

关 键 词：国家审计 免疫功能 内循环 外循环 双循环 政府预算支出 市场化程度 政府债务审计 

分 类 号：F239[经济管理—会计学]