National Auditing, Common Prosperity, and New Quality Productive Forces

This study utilizes panel data from 30 Chinese provinces (municipalities and autonomous regions) spanning 2010 to 2021 to empirically examine the impact of national auditing on new quality productive forces. The findings reveal that national auditing plays a significantly positive role in enhancing the level of new quality productive forces. Specifically, common prosperity exerts a significant mediating effect on the relationship between national auditing and new quality productive forces. Heterogeneity tests indicate that the eastern region, with its well-established auditing systems, high-quality talent, and advanced informatization, enables more effective fulfillment of supervisory functions. Conversely, the western region demonstrates more pronounced outcomes in common prosperity, leading to a stronger driving effect on new quality productive forces.