国家审计治理与城市创新要素集聚——基于创新环境优化的视角

《上海财经大学学报》 2022年24卷第2期 页码：3 - 17  online：2022年4月1日

国家审计治理与城市创新要素集聚——基于创新环境优化的视角

National Audit Governance and Urban Innovation Element Aggregation: From the Perspective of Innovation Environment Optimization

作者（中）：郭檬楠1, 杜亚光2, 郭金花3, 李鑫4

作者（英）：Guo Mengnan1, Du Yaguang2, Guo Jinhua3, Li Xin4

作者单位：1.山西财经大学 会计学院, 山西 太原 030006 2.北京邮电大学 经济管理学院, 北京 100876 3.山西财经大学 工商管理学院, 山西 太原 030006 4.上海财经大学 商学院, 上海 200433

摘要：国家审计在深化要素市场化配置改革、促进城市创新要素集聚中发挥着积极的治理效应。利用中国285个城市的经验数据，探究国家审计治理对城市创新要素集聚的影响效应以及创新环境的中介机制。研究结果表明，国家审计治理有利于促进城市创新要素集聚，这种功能主要体现在城市人才要素集聚、资本要素集聚、技术要素集聚和数据要素集聚；国家审计治理可以通过优化创新环境促进城市创新要素集聚。城市异质性检验发现，国家审计治理对城市创新要素集聚的促进作用在中西部城市、内陆城市和一、二线以外的其他城市更为显著。研究结论对于将国家审计制度优势转化为治理效能，进而优化城市创新环境、提高城市创新要素集聚水平具有重要意义。

关键词：国家审计治理; 创新要素集聚; 创新环境; 城市异质性

Summary: National audit plays an active governance role in deepening the reform of the market-oriented allocation of factors and promoting the aggregation of urban innovation elements. Based on the comprehensive measurement index of national audit governance and urban innovation element aggregation, this study takes 285 cities in China from 2006 to 2016 as the research sample and empirically tests the impact of national audit governance on urban innovation element aggregation and the intermediary mechanism of innovation environment optimization. Furthermore, it discusses the influence mechanism of urban heterogeneity on the relationship between national audit governance and urban innovation element aggregation.This study finds that: Firstly, national audit governance is beneficial to urban innovation element aggregation, which is mainly embodied in the aggregation of innovative talents, capital, technology and data. Secondly, the innovation environment is the intermediary factor that national audit governance impacts urban innovation element aggregation. That is, national audit governance can promote urban innovation element aggregation by optimizing the innovation environment. Finally, the impact of national audit governance on urban innovation element aggregation is more significant in central and western cities, inland cities and other cities except the first and second line, but it is not affected by the heterogeneity of urban administrative hierarchy.This study enriches the research on the economic consequences of national audit governance and the influencing factors of urban innovation elements, as well as the research on the mechanism of national audit governance affecting urban innovation element aggregation, and expands the theoretical boundary of national audit governance. It provides a theoretical basis for strengthening the national audit governance capability, promoting the modernization of national governance system and governance capability, and improving the aggregation level of urban innovation elements. The conclusions are conducive to transforming the advantages of the national audit system into governance efficiency, giving full play to the supervision and inspection function, punishment function and system improvement function of the national audit, and ensuring the effective implementation of urban innovation policies, so as to optimize the urban innovation environment, improve the city’s ability to attract the elements of innovative talents, capital, technology and data, improve the national science and technology governance system, promote urban innovation element aggregation, and accelerate the construction of a science and technology power.

Key words: national audit governance; innovation element aggregation; innovation environment; urban heterogeneity

DOI：10.16538/j.cnki.jsufe.2022.02.001

收稿日期：2021-8-16

基金项目：国家自然科学基金青年项目“管理体制改革、数智化赋能与国家审计促进国企高质量发展”（72102132）；国家自然科学基金面上项目“国家审计、协同监督与国企资产保值增值”（71872105）；国家自然科学基金青年项目“企业数字化转型、人力资本结构优化影响全要素生产率的效应、机制及治理对策”（72102133）；教育部人文社科青年基金项目“数字基础设施影响企业全要素生产率提升的双重效应、多维机制与情境差异研究”（21YJC790040）；山西省高等学校哲学社会科学研究项目“数字经济时代山西国资监管体制改革助推国企高质量发展的对策研究”（2021W041）

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