政府审计、产业结构升级与金融集聚  

Government Audit,Industrial Structure Upgrading and Financial Agglomeration

作　　者：贺军 HE Jun(School of Finance and Accounting,Anhui Xinhua University,Hefei Anhui 230088)

机构地区：[1]安徽新华学院财会与金融学院,安徽合肥230088

出　　处：《巢湖学院学报》2024年第6期56-65,共10页Journal of Chaohu University

摘　　要：基于我国2009—2022年省级面板数据,实证检验政府审计对金融集聚的影响,并采用中介效应模型和面板门槛效应模型进一步分析产业结构升级在其中的传导作用。研究发现,政府审计在全国层面能够显著促进金融集聚,但具有区域异质性,在高金融集聚水平地区有明显正效应,在低金融集聚水平地区无明显影响;在政府审计影响金融集聚的过程中,产业结构升级具有显著的部分中介效应;产业结构升级具有双门槛效应,且随着产业结构升级的加强,政府审计对金融集聚的正效应的显著水平和影响水平也逐渐提高。因此,需要不断强化政府审计功能,推动产业结构升级,以促进金融集聚发挥对经济发展的积极作用。Based on provincial-level panel data in China from 2009 to 2022,this study empirically examines the impact of government audits on financial agglomeration.It employs mediation effect models and panel threshold effect models to explore the role of industrial structure upgrading in this relationship.The findings reveal that government audits significantly foster financial agglomeration on a national scale,albeit with regional variations.Specifically,there is a pronounced positive effect in regions with high financial agglomeration levels,while no significant impact is observed in regions with low levels;Industrial structure upgrading plays a significant partial mediating role in the process by which government audits affect financial agglomeration;Furthermore,industrial structure upgrading exhibits a dual-threshold effect,and as industrial upgrading intensifies,the positive effect of government audits on financial agglomeration becomes increasingly significant.Consequently,it is essential to strengthen the role of government audits and promote industrial structure upgrading to enhance the positive contribution of financial agglomeration to economic development.

关 键 词：政府审计 产业结构升级 金融集聚 中介效应 门槛效应 

分 类 号：F239.44[经济管理—会计学] F830[经济管理—国民经济]