政府审计、数字经济与新质生产力——基于2013—2022年30个省份面板数据的实证分析  

Government audit,Digital economy and new quality productivity——Empirical analysis based on panel data from 30 provinces from 2013 to 2022

作　　者：鲁静 Lu Jing(School of Accounting,Anhui Business College,Wuhu Anhui 241000)

机构地区：[1]安徽商贸职业技术学院会计学院,安徽芜湖241002

出　　处：《安徽商贸职业技术学院学报》2025年第1期9-15,共7页Journal of Anhui Business College

基　　金：安徽省高校人文社科重点项目(2024AH052460);安徽省高校人文社科重点项目(2024AH052474);安徽商贸职业技术学院智能财税与审计咨询社会服务创新团队项目(2022TDFWO3)。

摘　　要：从劳动者、劳动对象、劳动资料三个维度入手,采用熵权—TOPSIS方法,对2013—2022年30个省份的新质生产力水平进行了测度与分析。在此基础上检验了政府审计对新质生产力的影响。研究表明,政府审计对新质生产力有显著且稳健的正向影响作用。中介机制检验进一步表明,政府审计能够通过提升数字经济水平促进新质生产力的发展。研究结论不仅丰富了新质生产力的影响因素研究,也为新质生产力发展提供了政府审计层面的经验证据。Starting from the three dimensions of labor,labor object and labor data,this paper uses the entropy weight-TOPSIS method to measure and analyze the level of new quality productivity in 30 provinces during 2013-2022.On this basis,it examines the impact of government audit on new quality productivity.The research shows that government audit has a significant and steady positive effect on new quality productivity.The intermediary mechanism test further shows that government audit can promote the development of new quality productivity by improving the level of digital economy.The conclusions not only enrich the research on the influencing factors of new quality productivity,but also provide empirical evidence for the development of new quality productivity at the level of government audit.

关 键 词：政府审计 新质生产力 数字经济 影响机制 

分 类 号：F124[经济管理—世界经济] F239.44