Empirical Study on the Impact of the Digital Economy on High-Quality Employment

On the Governance Role of Audit Supervision

Abstract

Based on China's provincial panel data from 2011 to 2022, this paper explores the impact mechanism and nonlinear characteristics of the digital economy on high-quality employment. By constructing a comprehensive indicator system and adopting methods such as mechanism testing and the panel threshold model, the study finds that: first, the digital economy exerts a robust direct promoting effect on high-quality employment; second, the digital economy functions through two paths-labor productivity improvement and industrial structure upgrading, with the labor productivity path exhibiting a "masking effect"; third, the impact of the digital economy features a dual threshold characteristic based on its own development level and regional population density. This research provides empirical evidence for understanding the evolution of the employment structure in the digital era and formulating differentiated employment policies. Meanwhile, as an important tool for national governance and economic supervision, audit supervision can play a supplementary governance role in regulating employment practices, safeguarding labor rights and interests, and preventing risks, thus providing an institutional guarantee for the digital economy to boost high-quality employment.