大连民族大学学报

“经济体检”是新时代对国家审计的最新功能定位。《“十四五”国家审计工作发展规划》提出，国家审计要履行好在低碳绿色发展中的监督职能。以2007—2019年中国30个省(自治区、直辖市)的数据为样本，实证检验了国家审计“经济体检”功能对碳排放治理的影响。研究发现：“经济体检”能够增强碳排放治理效果，促进低碳发展。国家审计的“查病”“治已病”和“防未病”功能越强，抑制碳排放量的效果越好。以上发现为国家审计发挥对碳排放的治理作用提供了经验证据，对低碳发展具有重要参考价值。

"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.