财政纵向失衡、支出结构偏向与区域创新能力  

Vertical Fiscal Imbalance, Public Expenditure Bias and Regional Innovation Capability

作　　者：管智超 付敏杰[2,3] GUAN Zhichao;FU Minjie(School of Government,Peking University,Beijing 100871,China;Institute of Economics,Chinese Academy of Social Sciences,Beijing 100836,China;University of Chinese Academy of Social Sciences,Beijing 102488,China)

机构地区：[1]北京大学政府管理学院,北京100871 [2]中国社会科学院经济研究所,北京100836 [3]中国社会科学院大学经济学院,北京102488

出　　处：《北京工业大学学报（社会科学版）》2023年第2期98-114,共17页Journal of Beijing University of Technology (Social Sciences Edition)

基　　金：国家社会科学基金一般项目(21BJY068);中国社会科学院创新工程项目(2021JJSB05)。

摘　　要：基于中国式财政分权下财政纵向失衡的典型事实,将财政纵向失衡、区域创新能力和公共支出结构偏向纳入同一分析框架,分析其内在作用路径和影响效应,实证考察财政纵向失衡对区域创新能力的多维影响。研究发现财政纵向失衡不利于区域创新,并且会通过公共支出结构偏向阻碍区域创新能力提升。认为财政是国家治理的基础和重要支柱,财政制度是提高区域创新能力、实现中国地方经济高质量发展的关键所在。科学有效的财政体制和健康的中央地方财政关系有利于改善区域创新效率,实现地方新旧动能转换与经济结构优化。区域创新作为一种具有外部性、空间外溢性的经济性公共物品,长期受限于地方财政事权与支出责任的不匹配,尤其是中国式分权下的财政纵向失衡。Based on the typical facts of vertical fiscal imbalance under Chinese-style fiscal decentralization, this paper provides a framework, and analyzes the internal action paths and impact effects between the relationships of vertical fiscal imbalance, regional innovation capability and public expenditure bias. The empirical study of multidimensional impacts of vertical fiscal imbalance on regional innovation capability shows that the vertical fiscal imbalance is not conducive to regional innovation and will hinder the improvement of regional innovation capability through public expenditure bias. Public finance is believed to be the foundation and an important pillar of state governance. The public financial system is the key to improve regional innovation capacity and achieve high-quality development of China′s local economy. A scientific fiscal system and a balanced central-local fiscal relationship can be helpful to promote the efficiency of regional innovation, realize the transformation of economic drivers, and improve economic structure. As economic public goods with positive externalities and spatial spillovers, regional innovation is hindered by the mismatch between local fiscal revenue and expenditure, especially the vertical fiscal imbalance under Chinese-style fiscal decentralization.

关 键 词：财政纵向失衡 公共支出偏向 区域创新能力 中国式财政分权 面板联立方程模型 

分 类 号：F812.2[经济管理—财政学]