财政分权影响产业结构的机制与效应——基于中国省级面板数据的实证检验  

The Mechanism and Effect of Fiscal Decentralization Affecting Industrial Structure——An Empirical Test Based on China Provincial Panel Data

作　　者：杨志安[1] 李梦涵[1] Yang Zhian;Li Menghan(Institute of Economics, Liaoning University, Shenyang 110036, China)

机构地区：[1]辽宁大学经济学院

出　　处：《工业技术经济》2019年第11期115-122,共8页Journal of Industrial Technological Economics

基　　金：国家社会科学基金“政策创新与区域经济发展趋同研究”(项目编号:14BJL083)

摘　　要：新常态下,通过合理的财税政策来配置资源要素,优化产业布局成为可行的路径。本文从收入和支出两个角度,基于系统 GMM 实证分析了财政分权影响产业结构的机制及效应。结果表明:(1)整体来看,收入和支出角度财政分权度的提升均能促进我国产业结构升级;(2)区域层面,东部地区收入和支出角度财政分权度的提升均有利于产业结构升级,但中西部地区财政分权并没有促进产业结构升级;(3)财政分权对产业结构升级的影响机制为收入和支出角度的财政分权均促进技术进步和推动人力资本积累,技术进步和人力资本积累可推动产业结构升级。Under the new normal situation, it is feasible to allocate resource elements and optimize industrial adjustment and industrial layout through reasonable fiscal and taxation policy arrangements. Based on this, this paper empirically analyses the mechanism and effect of fiscal decentralization on industrial structure from the perspective of income decentralization and expenditure decentralization by using the SYS-GMM. The results show that, firstly, the promotion of fiscal decentralization from the perspec tive of income and expenditure can promote the upgrading of industrial structure in China. Secondly, from the perspective of income and expenditure, fiscal decentralization in eastern China is conducive to the upgrading of industrial structure. However, fiscal de centralization in central and western China does not promote the upgrading of industrial structure. Thirdly, the impact mechanism of fiscal decentralization on the upgrading of industrial structure is that fiscal decentralization from the perspective of income and ex penditure promotes technological progress and human capital accumulation. Technological progress and human capital accumulation can promote the upgrading of industrial structure.

关 键 词：财政分权 产业结构升级 影响机制 系统GMM 技术进步 人力资本积累 

分 类 号：F121.3[经济管理—世界经济] F812.2