地方财政支出对要素禀赋结构升级的效应研究  

The Effects of Local Government Fiscal Expenditure on Factor Endowment Structure Upgrading

作　　者：杨得前[1] 刘仁济[1] YANG De-qian, LIU Ren-ji(Jiangxi University of Finance and Economics, Nanchang 330013, Chin)

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《当代财经》2018年第5期25-36,共12页Contemporary Finance and Economics

基　　金：国家社会科学基金重大招标项目"国家创新驱动发展战略的财税支持政策研究"(16ZDA028);江西省教育厅科技重点项目"财政支持中国产业升级的效应研究与政策优化"(GJJ170313);江西省研究生创新专项资金项目"促进产业生态转型的财政政策研究"(YC2016-B069)

摘　　要：三次产业结构升级是产业结构升级的表现之一,但其实质是要素禀赋结构升级。财政支出的产业结构升级效应主要是通过作用于要素禀赋结构升级的传导路径得以实现。通过采用201 1—201 5年全国31个省份的面板数据,实证检验了地方财政结构性支出的要素禀赋结构升级效应。研究结果表明:教育支出对要素禀赋结构升级的促进作用未得到充分发挥,支出效应存在滞后性;由于地方科技创新的原创性欠佳,导致科学技术支出的促进作用有限;一般公共服务支出的纯消耗性支出属性决定了其负面效果;政府投资性支出具有显著的抑制作用,可能是源于政府的过度干预。对此,应加快转变调控思路。具体而言,要实现对支出总量控制向支出结构优化转变,提升支出结构与产业结构的耦合度,进一步扩大产业研发效应。The third industrial structure upgrading is one of the manifestations of the upgrading of the industrial structures, but its essence is the upgrading of the factor endowment structure. The industrial structure upgrading effect of the fiscal expenditure is mainly realized through the transmission path that acts on the factor endowment structure. By making use of the panel data of 31 provinces in China during the period of 2011-2015, this paper conducts an empirical test of the effect of the factor endowment structure upgrading of the financial expenditure of local governments. The results show that the role of educational expenditure in upgrading the factor endowment structure has not been fully realized, and the expenditure effect is lagging behind. Due to the poor originality of local scientific and technological innovation, the promotion effect of science and technology expenditure is thus limited. The purely exhaustive expenditure attribute of the general public service expenditure has determined its negative effect. The government investment expenditure has significant inhibitory effect,which may be due to the excessive government intervention. In this regard, it is necessary to speed up the transformation of regulatory ideas. Specifically, it is necessary to achieve a shift from total expenditure control to expenditure structural optimization, increase the coupling degree between expenditure structure and industrial structure, and further expand the industrial RD effect.

关 键 词：地方财政支出 财政支出结构 产业结构升级 要素禀赋结构升级 

分 类 号：F812.7[经济管理—财政学]