Abstract: To play the role of “economic physical examination” is the positioning of the function of national audit in the new era. It is pointed out in The 14th Five-Year Plan for the Development of National Audit Work that national audit should wellperform the supervising function during the low carbon green development. Then, does the physical checkup function of national audit have the governance function on carbon emission? By making use of the panel data of 30 Chinese provinces from 2006 to 2018, this paper explores the impact of national audit on carbon emission and its spatial effect. The results show that national audit can reduce local carbon emissions, and it also has a significant inhibiting effect on the carbon emissions of neighboring regions. It is found through further research that there exist differences in the governance effects of national audit on carbon emission reduction on both sides of Hu HuanyongLine and in the regions with different financial conditions. In addition, it is necessary to pay enough attention to the governance function of national audit on carbon emission, combining the natural endowments and financial conditions to actively promote cross-regional coordinated audit work.

Key words: national audit, economic checkup, carbon emissions