地方政府债务、政府审计效能与共同富裕  

Local Government Debt,Efficacy of Government Audit,and the Common Prosperity

作　　者：高绍福[1] 王文博 吕佳宁 GAO Shaofu;WANG Wenbo;LV Jianing(School of Business Administration,Jimei University,Xiamen 361021,China)

机构地区：[1]集美大学工商管理学院,福建厦门361021

出　　处：《审计与经济研究》2025年第1期35-45,共11页Journal of Audit & Economics

摘　　要：以2014-2020年30个省份的面板数据为样本,研究发现地方政府债务对共同富裕具有复杂影响。具体而言,地方政府债务对共同富裕的总体水平和发展性维度具有显著负向影响,而对共同富裕共享性维度和可持续性维度具有显著正向影响。政府审计效能可以有效缓解地方政府债务对共同富裕发展性维度的负向影响,有效增强地方政府债务对共同富裕共享性和可持续性维度的正向影响。机制分析表明,地方政府债务可以通过降低区域创新水平、增加省份资本存量以及提升市场化水平影响共同富裕进程。异质性检验发现,地方政府债务对共同富裕的作用在低数字经济水平和内陆省份样本中更加显著。研究结论可为防范地方政府债务风险、推进共同富裕目标实现提供借鉴。Using panel data from 30 provinces from 2014 to 2020 as the research sample,the study found that local government debt has a complex impact on common prosperity.Specifically,local government debt has a significant negative impact on the overall level and developmental dimension of common prosperity,while it has a significant positive impact on the shared and sustainable dimensions of common prosperity.The effectiveness of government auditing can effectively alleviate the negative impact of local government debt on the development dimension of common prosperity,and effectively enhance the positive impact of local government debt on the sharing and sustainability dimensions of common prosperity.Mechanism analysis shows that local government debt can affect the process of common prosperity by reducing regional innovation levels,increasing provincial capital stock,and enhancing marketization levels.Heterogeneity testing found that the effect of local government debt on common prosperity is more significant in samples with low levels of digital economy and inland provinces.The research conclusion can provide reference for preventing local government debt risks and promoting the goal of common prosperity.

关 键 词：地方政府债务 共同富裕 政府审计效能 国家治理 可持续发展 共享性 发展性 区域创新 

分 类 号：F239.44[经济管理—会计学]