National Audit, Digital Inclusive Finance, And High-Quality Economic Development

As a cornerstone of governance, national audit injects new momentum into high-quality economic development by promoting the development of digital inclusive finance. Based on data from 30 provinces in China from 2012 to 2021, this paper examines the impact of national audit on high-quality economic development. The study finds that the functioning of national audit can significantly enhance high-quality economic development, and digital inclusive finance plays a partial mediating role in this enhancement. Further analysis from the perspective of regional heterogeneity reveals that the promotional effects of national audit and digital inclusive finance on high-quality economic development are more pronounced in the eastern region. National audit, digital inclusive finance, and high-quality economic development.