Green development is a new approach to lead the ecological civilization construction. By utilizing the panel data of 30 provinces and cities in China from 2010 to 2021, the Tobit-Spatial Durbin model was constructed to test the impact of government environmental auditing on the efficiency and spillover of green development. The study revealed that government environmental auditing not only had a significant positive impact on the efficiency of local green development but also promoted the efficiency of green development in neighboring areas, thereby forming a “high-high” agglomeration. Therefore, improving the audit system, optimizing the allocation of audit resources, and creating a good audit environment are important ways to promote the efficiency of green development.

Baocheng He, Shuang Nian. Impact of Government Environmental Auditing on the Efficiency of Regional Green Development—Spatial Econometric Analysis Based on Tobit-SDM Model. Academic Journal of Business & Management (2023) Vol. 5, Issue 26: 109-116. https://doi.org/10.25236/AJBM.2023.052617.

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