财政分权、财政透明度与地方财政科技投入  

Fiscal decentralization,fiscal transparency and local fiscal investment in science and technology

作　　者：潘修中[1] 

机构地区：[1]扬州大学商学院,江苏225001

出　　处：《科学管理研究》2017年第1期95-98,111,共5页Scientific Management Research

摘　　要：通过对2009~2014年全国30个省市的面板数据研究,发现,财政透明度的提升在一定程度上减少了地方财政科技投入,这表明科技投入并不属于通常认为的非生产性支出。同时,虽然财政分权增加了地方财政科技投入,但在控制住其他变量情况下,财政科技投入的增加只能归因于法律上对科技投入增长的硬性要求。此外,科技投入与各省当年的专利量受理量存在着明显的正相关,这意味着在科技投入决策上地方政府具有短期的功利性。Through researching on panel data of 30 provinces and municipalities from 2009 to 2014, this paper found that increased fiscal transparency reduced the local fiscal expenditure on science and technology, this shows that science and technology input does not belong to non--productive expenditure. But even if the investment in sci ence and technology are productive expenditure, local government under competitive championship mode won＇t in- crease the proportion of investment in science and technology ,which think of the hysteresis of the research output So the fiscal decentralization leading to increased investment in science and technology more due to legal constraints At the same time, this article found that previous research output have a significant impact on government invest ment in science and technology, which suggests the decision--making of science and technology has a certain utility.

关 键 词：财政分权 财政透明度 财政科技投入 

分 类 号：F810.453[经济管理—财政学]