3510 
3436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。
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
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引用本文
郭檬楠, 杜亚光, 郭金花, 等. 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[J]. 上海财经大学学报, 2022, 24(2): 3-17.
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