财政纵向失衡约束下科技创新对碳排放的影响  

Impact of Technological Innovation on Carbon Emissions Under the Constraint of Vertical Fiscal Imbalance

作　　者：哈梅芳[1] 周涛 Ha Meifang;Zhou Tao(School of Economics and Management,Ningxia University,Yinchuan 750021,China)

机构地区：[1]宁夏大学经济管理学院,宁夏银川750021

出　　处：《科技进步与对策》2023年第22期43-52,共10页Science & Technology Progress and Policy

基　　金：国家自然科学基金项目(42161050);宁夏高等学校一流学科建设项目(NXYLXK2017B04)。

摘　　要：健康的财政状况是地方政府引导区域科技创新、推动碳减排的必要保障。基于2007—2019年省级面板数据,探究财政纵向失衡对科技创新及碳减排作用的影响效应。研究发现:①适度财政纵向失衡有利于提升科技创新水平,而过度财政纵向失衡则会对科技创新造成阻碍;②科技创新能够显著抑制碳排放,而财政纵向失衡则会削弱科技创新的碳减排作用;③财政纵向失衡的调节作用具有单门槛特征,当其越过门槛值后,科技创新将会加剧碳排放;④分区域看,东部地区财政纵向失衡对科技创新主要表现为促进作用,且财政纵向失衡的调节作用同样存在单门槛效应,中西部地区财政纵向失衡对科技创新的影响作用不显著,且中部地区科技创新活动未有效抑制碳排放。研究结论对于完善财税体制改革和推进“双碳”战略实施具有重要意义。As the country with the largest CO2 emissions in the world,China has proposed a two-step emission reduction strategy“carbon peak and carbon neutrality”.In the process of advancing this strategy,technological innovation has played an important role.Reducing carbon emissions by improving the level of green technological innovation is the key way to achieve the carbon peaking and carbon neutrality goals.In the process of implementing carbon emission reduction strategies and innovation-driven development strategies,the role of finance cannot be ignored either.With significant positive externalities,technological innovation and carbon emission reduction work need to be guided and supported by the local government by fiscal means,and the fiscal situation directly determines the local government's expenditure preference and regulation ability.However,since the reform of the tax-sharing system in 1994,the local governments have shouldered the expenditure responsibilities,while the financial power has continued to centralize to central government,resulting in a deepening vertical imbalance of local government finances.Especially in the context of the reform of fiscal and taxation systems such as“replacement of business tax with value-added tax”and the implementation of positive fiscal policies,such as the reduction of taxes and fees in recent years,the local government finances has become increasingly severe.Therefore,it is undoubtedly of great significance to scientifically judge the impact of vertical fiscal imbalance on technological innovation and carbon emissions.There are some issues unsolved in the existing research on the relationship between fiscal vertical imbalance,technological innovation and carbon emissions.First,the research on the impact of fiscal vertical imbalance on technological innovation has not yet reached a unified conclusion,and most studies only focus on the linear relationship between the two,and this may ignore the nonlinear impact of vertical fiscal imbalance on technological innovatio

关 键 词：财政纵向失衡 科技创新 碳排放 调节效应 门槛效应 

分 类 号：F124.3[经济管理—世界经济]