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Economic responsibility auditing can help promote regional economic development, but whether it helps enhance regional innovation capacity and low carbon development needs to be further tested. This paper examines the objectives of authenticity, legality, and effectiveness of economic responsibility audit. The results show that the increased scrutiny of the authenticity, legality and effectiveness of financial records, policy formulation and implementation, and major project activities of government leaders can definitely enhance the awareness of environmental protection and innovation among cadres, thus improving regional innovation capacity and helping to reduce carbon emissions, achieving the goal of double balance between economic growth and carbon reduction.
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