中国式财政分权对创新效率影响的中介效应分析  

An Analysis of the Mediating Effect of Chinese-style Fiscal Decentralization on Innovation Efficiency

作　　者：李森 彭田田 Li Sen;Peng Tiantian

机构地区：[1]山东财经大学财政税务学院

出　　处：《宏观经济研究》2021年第10期5-17,74,共14页Macroeconomics

基　　金：国家社科基金后期资助项目“行政事业资产管理与预算管理相结合研究”(项目编号:20FGLB052)和国家社科基金一般项目“完善中央政府与地方政府事责财权关系研究”(项目编号:15BZZ063)的相关成果。

摘　　要：财政分权作为处理不同级次政府间财政关系的制度安排,对财政资源配置方式与效率有着重要影响。本文的理论分析表明,中国式财政分权会通过外资竞争和创新偏好的中介效应而促进创新效率提高。在此基础上,本文选取了2007年至2016年30个省的年度数据,检验了财政分权对创新效率的影响及中介效应,结果表明:财政分权对创新效率具有正向影响且通过外资竞争与创新偏好间接提高了创新效率,分地区检验发现上述影响在东部地区显著,但在中西部地区并不显著。基于实证结论,本文认为中国要提高创新效率,应进一步深化财政体制改革,赋予省级政府更大的财政自主性,鼓励省级政府积极争取外资并增加财政科技投入,采取措施缩小中西部地区与东部地区的差距,督促中西部地区落实创新驱动发展战略。Fiscal decentralization,as an insti-tutional arrangement to deal with the financial rela-tions among different levels of governments,greatlyaffects the way and efficiency of financial resources allocation.The theoretical analysis of this papershows that Chinese-style fiscal decentralization willpromote innovation efficiency through the mediatingeffect of foreign capital competition and innovationpreference.On this basis,this paper selects theannual data of 30 provinces from 2007 to 2016 totest the impact of fiscal decentralization on innova-tion efficiency and intermediary effect.The resultsshow that:the fiscal decentralization has a positiveimpact on innovation efficiency and indirectly improvesinnovation efficiency through foreign investmentcompetition and innovation preference.The regionaltest shows that the above impacts are significant inthe eastern region,but not in the mid-west regions.Based on the empirical conclusion,this paperbelieves that in order to improve the efficiency ofinnovation,this paper argues that China should fur-ther deepen the reform of financial system,endowthe provincial government with greater financialautonomy,encourage the provincial government toactively strive for foreign investment and increasefinancial investment in science and technology;weshould take measures to narrow the gap between the mid-west regions and the eastern regions,and urgethe central and western regions to implement theinnovation driven development strategy.

关 键 词：财政分权 创新效率 中介效应 外资竞争 创新偏好 

分 类 号：F812.2[经济管理—财政学] F124.3