国家审计能够促进城市全要素生产率提升吗?——基于空间杜宾模型分析
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引用本文:唐凯桃1,许 婧1,李小涛2,郑伟宏3.国家审计能够促进城市全要素生产率提升吗?——基于空间杜宾模型分析[J].财经理论与实践,2022,(6):94-100
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唐凯桃1,许 婧1,李小涛2,郑伟宏3 (1.重庆理工大学 会计学院重庆 4000542.湛江科技学院 管理学院广东 湛江 5240883.四川师范大学 商学院四川 成都 510100) 
中文摘要:以全要素生产率度量城市发展水平,考察国家审计对城市高质量发展的影响及其空间溢出效应。研究发现,国家审计功能作用发挥提高了城市全要素生产率,同时,国家审计对城市全要素生产率的影响具有负向的空间溢出效应。进一步分析表明,国家审计可通过提高技术效率、规模效率以及技术创新水平,进而促进本城市全要素生产率提升;国家审计对城市全要素生产率的影响,因地方金融发展水平不同而存在显著差异;此外,国家审计对城市全要素生产率的影响还存在动态效应。
中文关键词:国家审计  全要素生产率  空间溢出效应  高质量发展
 
Can National Audit Promote the Improvement of Urban Total Factor Productivity?--Analysis Based on Spatial Durbin Model
Abstract:This paper utilizes total factor productivity to measure the level of urban high-quality development, and further investigates the impact of national audit on urban high-quality development and its spatial spillover effect. The study found that national audit plays a functional role and can significantly improve urban total factor productivity. In the meantime, national audit has a negative spatial spillover effect on urban total factor productivity. Further analysis shows that national audit can improve scale efficiency, technical efficiency and technological innovation level, so as to accelerate the urban total factor productivity; Due to different levels of local financial development, there are significant differences in the impact of national audit on urban total factor productivity; in addition, national audit has a dynamic impact on the promotion of urban total factor productivity.
keywords:national audit  total factor productivity  spatial spillover effects  high quality development
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