关键词: 审计治理, 晋升激励, 经济增长绩效, 省级面板数据, 全要素生产率

Abstract: Since the reform and opening up， China’s economy has made remarkable achievement，doubtlessly， the government role is enormous in promoting the rowth. In the process of government operation， the government behavior relies heavily on officials’ personal quality and ambition， and，therefore，an appropriate incentive and supervision mechanism is an important institutional guarantee for China’s long-term economic growth. But in reality，while the official promotion incentives have promoted the measurable economic growth indicators，they have ignored the long-term and stable growth，resulting in a slow rise of the economic growth performance which is measured by total factor productivity. Based on the 2002-2013 inter-provincial panel data of China，this research attempts to investigate the role of state audit governance in improving regional economic growth performance from the perspective of improving the government efficiency and optimizing official incentive mechanism. The research shows that the stronger the promotion incentive， the worse the regional economic growth performance measured by total factor productivity，and the state audit governance has significantly inhibited the negative impact of the official promotion incentive on economic growth performance. State auditing plays an important role in improving the performance of economic growth.

Key words: national audit, promotion incentive, economic growth performance, total factor productivity