政策执行效果审计对制造业高质量发展的影响研究——基于数字化水平调节效应的分析  

Research on the Impact of Policy Implementation Effect Audit on the High-quality Development of Manufacturing Industry:Analysis of the Digitization Level Regulatory Effect

作　　者：李丹丹 杨柳 LI Dandan;YANG Liu(School of Business,Northwest University of Political Science and Law,Xi an 710199,China)

机构地区：[1]西北政法大学商学院,陕西西安710199

出　　处：《南京审计大学学报》2023年第4期22-31,共10页Journal of Nanjing Audit University

基　　金：审计署重点科研课题(22SJ01004);陕西省社会科学基金年度项目(2023D298);西安市科技局软科学一般项目(22RKYJ0052)。

摘　　要：利用2012—2021年中国31个省区市的面板数据为研究样本,构建制造业高质量发展评价指标体系,运用双重差分模型和中介效应模型实证检验政策执行效果审计对制造业高质量发展的影响。研究发现:(1)政策执行效果审计能够显著促进制造业高质量发展。(2)数字化水平对政策执行效果审计影响制造业高质量发展起到正向调节效应。(3)营商环境是政策执行效果审计促进制造业高质量发展的中介因素,并且起部分中介作用。因此,应从提高政策执行效果审计监督效能、提升数字化水平、完善营商环境等方面来推动制造业高质量发展。Using panel data from 31 provincial-level administrative regions in China from 2012 to 2021 as a research sample,this paper uses a dual difference model and an intermediary effect model to empirically test the impact of policy implementation effect audit on the high-quality development of manufacturing industry,based on the construction of an evaluation index system for high-quality development of the manufacturing industry.Research findings are as follows:(1)Policy implementation effect audit can significantly promote high-quality development of the manufacturing industry.(2)Digitization has a positive moderating effect on the impact of policy implementation audit on the high-quality development of the manufacturing industry.(3)Business environment is an intermediary factor in promoting the high-quality development of manufacturing industry through policy implementation effect audit,and plays a partial intermediary role.Therefore,we should promote the high-quality development of the manufacturing industry by improving the efficiency of audit supervision,enhancing the level of digitization,and improving the business environment.

关 键 词：政策执行效果审计 制造业高质量发展 数字化水平 营商环境 调节效应 双重差分法 国家审计 

分 类 号：F239[经济管理—会计学]