关键词: 公共政策审计, 公平竞争, 企业竞争程度, 政府干预, 营商环境

Abstract: From the perspective of enterprise competition degree, this paper studies the impact of public policy audit on fair competition by using the Shanghai and Shenzhen A-share listed companies from 2016 to 2020 as samples. It is found that, the public policy audit improves the level of competition of enterprises in the region where problems have been found. The results of the mechanism test indicate that public policy audit can help to reduce improper government intervention and create a fair competition market environment. Further research shows that the promoting effect of public policy audit on the level of competition of enterprises is more significant in enterprises with weak competitiveness, that the disclosure of regional restrictive problems by public policy audit can improve the degree of competition of enterprises in that region, and that the greater the number of audit interventions, the more detailed the description of the problem, and the greater the scope of the problem's impact, the greater the effect on the degree of competitiveness of enterprises in the region in which the problem is detected.

Key words: Public Policy Audit, Fair Competition, Degree of Competition, Government Intervention, Business Environment