Author(s)

Dandan Li ¹, Liu Yang ¹

Affiliation(s)

¹ Northwest University of Political Science and Law, Xi'an, Shaanxi, 710122, China

Corresponding Author

Dandan Li

ABSTRACT

The policy implementation effect audit is an important way to give play to the government audit supervision function and serve the national governance, which is of great significance to the innovation and development of the national audit theory and the modernization of the national governance system. Based on China’s macro institutional environment, this paper analyzes the impact mechanism of policy implementation effect audit on the high-quality development of manufacturing industry, and analyzes its heterogeneity in regions and industries. The research finds that government audit promotes the high-quality development of manufacturing industry through the deterrent effect and optimizing the enterprise innovation environment. Compared with the central and western regions, due to the high level of economic development, technological innovation, quality brand and integration of informatization and industrialization in the eastern region, the policy implementation effect audit has a greater incentive effect on the high-quality development of manufacturing industry. Compared with medium and low technology industries, high-tech industries have stronger independent innovation capacity and more R&D investment, so the incentive effect of policy implementation effect audit in high-tech industries is greater. Finally, this paper puts forward corresponding policy recommendations from the aspects of strengthening audit work, deepening regional cooperation, giving full play to spillover effects between neighboring regions and implementing differentiation policies.

KEYWORDS

Policy implementation effect audit, High quality development of manufacturing industry, Impact mechanism, Region, industry

CITE THIS PAPER

Dandan Li, Liu Yang, Research on the Influence Mechanism of Policy Implementation Effect Audit on the High-Quality Development of Manufacturing Industry. Social Security and Administration Management (2022) Vol. 3: 1-8. DOI: http://dx.doi.org/10.23977/socsam.2022.030201.

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