国家审计影响区域创新能力吗?——基于地方政府创新偏好的实证研究  

Does National Audit Affect Regional Innovation Ability?An Empirical Study Based on Local Government Innovation Preference

作　　者：朱锦余[1] 李玥萤 龙娟[1] ZHU Jinyu;LI Yueying;LONG Juan(School of Accounting,Yunnan University of Finance and Economics,Kunming 650221,China)

机构地区：[1]云南财经大学会计学院,云南昆明650221

出　　处：《南京审计大学学报》2022年第3期10-19,共10页Journal of Nanjing Audit University

基　　金：国家自然科学基金项目(72162033);云南省哲学社会科学研究基地重点项目(JD2018ZD01)。

摘　　要：以2006—2019年省级面板数据为研究样本,运用中介效应逐步检验及Sobel检验,将政府创新偏好作为中介变量,探讨国家审计对区域创新能力的影响,研究发现:国家审计能提高区域创新能力,地方政府创新偏好起到了部分中介作用。进一步分地区检验显示,上述效应存在差异,其中:中部地区国家审计揭示作用效果最显著,可以提升政府创新偏好进而提高区域创新能力;东部地区国家审计建议作用效果最好,也可以通过提升创新偏好促进区域创新能力提升。Taking the provincial panel data from 2006 to 2019 as samples, using the mediation effect test step by step and Sobel test, and taking the government innovation preference as the intermediary variable, this paper discusses the influence of national audit on regional innovation capability. The findings are as follows: national audit can improve regional innovation ability, and local government innovation preference plays a partial intermediary role. Further divided by eastern, central and western regions, the above effects differ significantly, among which, the central regions have the most significant effect of national audit disclosure, which can improve government innovation preference and thus regional innovation ability;national audit suggestions in the eastern regions have the best effect and can promote regional innovation ability through enhancing innovation preference.

关 键 词：国家审计 地方政府 创新偏好 区域创新能力 审计监督 国家治理 财政科技投入 

分 类 号：F239[经济管理—会计学]