国家审计促进地区营商环境优化的理论机制与现实路径
The Theoretic Mechanism and Realistic Path of National Audit to Promote the Optimization of the Regional Business Environment

国家审计是国家治理工作的重要一环，能够通过优化营商环境来进一步激发市场活力，实现经济的高质量发展。现有研究发现，国家审计与地区营商环境存在着积极的正向关系。本文以近年来的相关政策为依据，结合审计学与营商环境理论，从国家审计的揭示、抵御、预防三个层面出发，分析了国家审计对地区营商环境的影响。本文还从宏观层面将营商环境分为社会、经济、政治、法律等“软环境”和在整个生命周期中所涉及的基础设施、生态环境等外部条件为主的“硬环境”，从理论和实践两个方面探究了国家审计功能促进营商环境优化的现实路径，构建地区营商环境理论体系，为发挥国家审计的功能提供理论借鉴。
The national audit is an important part of national governance, which can further stimulate market vitality and achieve high-quality economic development by optimizing the business environment. Existing studies have found that there is a positive relationship between national audit and regional business environment. Based on the relevant policies in recent years, combined with the theory of auditing and business environment, this paper analyzes the impact of national audit on the regional business environment from the three levels of national audit disclosure, resistance and prevention. This paper also divides the business environment into the “soft environment” such as social, economic, political, and legal conditions and the “hard environment” based on external conditions such as infrastructure and ecological environment involved in the whole life cycle from the macro level, and explores the realistic path of the national audit function to promote the optimization of the business environment from both theoretical and practical aspects, and constructs a theoretical system of regional business environment, so as to provide a theoretical reference for the function of national audit.