"Economic physical examination" is the latest function positioning of national audit in the new era. According to the 14th Five-Year Plan for the Development of National Audit Work, the national audit should fulfill its supervisory function in low-carbon and green development. So, does the "economic physical examination" play a role in the governance of carbon emissions? How much did it work? What is the mechanism of "checking the disease", "treating the disease" and "preventing the disease" in the governance process? Using the data of 30 provinces (autonomous regions and municipalities directly under the Central Government) in China from 2007 to 2019 as samples, this paper empirically tests the impact of the "economic physical examination" function of national audit on carbon emission governance. The results show that the function of "economic physical examination" can enhance the effect of carbon emission control and promote low-carbon development. The stronger the functions of national audit in "disease detection," "disease treatment" and "disease prevention" are, the better the effect of curbing carbon emissions is. The above findings provide empirical evidence for national audits to play a role in the governance of carbon emissions and have important reference value for low-carbon development.
Key words
national audit /
low-carbon development /
carbon emission management /
economic physical examination /
check for disease /
cure a disease /
prevention from disease
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