Study On The Function Mechanism Of National Audit On Promoting High-quality Urban Economic Growth

To adapt to the new changes in China’s development,realizing high-quality economic development has become an inevitable requirement in the new era.As the cornerstone and important guarantee of national governance,national audit,should find the point and exertion in accordance with the requirements of high-quality economic development;should focus on the combination of the current and long-term perspective,promoting the treatment of symptoms and root causes,and revealing problems and serving decision-making,which provides all-round audit guarantee for high-quality economic development.First of all,this paper summarizes the mechanism of national audit affecting the quality of economic growth,including kinetic energy conversion,structural upgrading,growth efficiency,energy conservation and emission reduction,achievement sharing and spatial spillover effects.Secondly,this paper makes a quantitative analysis of the current situation of the national audit and the quality of economic growth,and the coupling and coordinated development level between the two.The results show that the quality of economic growth is closely related to the level of regional economic development.The better the regional economic level is,the higher the quality of economic growth will be.At the perspectives of the different levels’ cities and the three geographical regions,national audit and economic growth quality are all in the stage of coupling antagonism and low coordination,but the coupling degree is about to reach the running-in stage.Thirdly,the spatial durbin model is used in this paper to analyze the influence and spatial effect of national audit on the quality of urban economic growth.The results show that national audit is conducive to improving the quality of economic growth in local city,but has a significant negative spatial spillover effect on the adjacent cities.The impact of national audit on the quality of economic growth in local city and adjacent cities is an overall reflection of five function mechanisms,including kinetic energy conversion,structural upgrading,growth efficiency,energy conservation and emission reduction,and achievement sharing,especially significantly on the kinetic energy conversion and energy saving and emission reduction.From the further analysis of different levels’ cities,the influence of national audit on the quality of economic growth of cities at different levels has obvious heterogeneity.It can be seen that national audit in the big cities of level II and medium-sized cities can promote the quality of economic growth in the region,but it obviously inhibits the high quality of economic growth in the adjacent areas;However,national audit in the big cities of level I or above and small cities have no significant impact on the quality of economic growth in the local and adjacent areas.The research results show that strengthening the national audit function and promoting cross-regional collaborative audit are of great significance for promoting high-quality economic growth.Finally,according to the empirical analysis outcomes,this paper provides the policies of improving the quality of urban economic growth through national audit,including the construction of the index system and evaluation system of economic growth quality;strengthening the interaction between national audit and the quality of economic growth;strengthening cross-city and cross-regional collaborative audit supervision;focusing on the audit emphasis and optimizing the allocation of audit resources;managing self-development and coordinated development among cities.