Abstract: Green production is an important engine for promoting low-carbon economic transformation and achieving sustainable development. Using the panel data of 285 cities in China, this paper conducts an empirical test of the impact of national audit governance on the growth of urban green total factor productivity and the moderating effect of digital economy empowerment. The findings show that national audit governance is conducive to the promotion of the growth of urban green total factor productivity, and the empowerment of the digital economy has significantly enhanced the promotion effect of national audit governance on the growth of green total factor productivity. The result of further research indicates that national audit governance can promote urban green total factor productivity growth by improving government governance efficiency and green technology innovation capabilities, and that the reform of the audit management system is conducive to enhancing the promotion effect of national audit governance on the growth of green total factor productivity.

Key words: national audit governance, digital economy empowerment, green total factor productivity, efficiency of government governance