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| Safeguarding the Dream of a Safe and Stable Home—Government Auditing and Fiscal Expenditure on Housing Security |
| Chen Zhuo |
| (School of Government Audit， Nanjing Audit University， Nanjing 211815) |
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Abstract Based on the “economic check-up” functions of government auditing—“identifying diseases，” “treating diseases，” and “preventing potential diseases，” this paper selects provincial panel data from 2011 to 2022 in China to construct a comprehensive index of government auditing. Using financial expenditure on housing security as the starting point， this paper empirically examines the impact and heterogeneity of government auditing on such expenditure through a two-way fixed effects model， and further identifies the moderating mechanisms of the “three public expenditures” and fiscal decentralization. The results of the study show that the “diagnosing” and “treating” functions of government auditing have a promoting effect on housing security fiscal expenditure， but the “three public expenses” and the degree of fiscal decentralization in different regions weaken the promoting effect of government auditing on housing security fiscal expenditure. The research conclusion provides a theoretical basis and policy reference for understanding the function of government auditing in maintaining the fiscal and economic order and improving the efficiency of the use of financial funds， as well as better playing the important role of audit supervision.
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2025, Vol. 64 
