数字经济发展与地方财政可持续关系实证研究——以长三角地区城市群为例  

Empirical Study of the Relationship between Digital Economic Development and Local Fiscal Sustainability--A Case Study of the Yangtze River Delta Urban Agglomeration

作　　者：陈晓东 方永胜 CHEN Xiaodong;FANG Yongsheng(School of Mathematics,Physics and Finance,Anhui Polytechnic University;Audit Division,Anhui Polytechnic University,Wuhu,Anhui 241000,China)

机构地区：[1]安徽工程大学数理与金融学院 [2]安徽工程大学审计处,安徽芜湖241000

出　　处：《安徽工业大学学报（社会科学版）》2023年第6期20-25,共6页Journal of Anhui University of Technology：Social Sciences

摘　　要：基于2017—2021年长三角地区41个城市的面板数据,运用熵权TOPSIS法对12个财政可持续性指标进行赋权,计算出地方财政可持续能力指数,并采用双向固定效应模型实证研究数字经济发展与地方财政可持续性相关关系。结果表明:长三角地区数字经济发展与地方财政可持续性存在显著的正相关关系。通过异质性分析发现,城市数字经济发展水平不同,其对财政可持续性的提升效果不一;数字经济发展水平越高,对财政可持续能力的提升作用也就越明显。因此,地方政府应加大对数字经济的关注和投入,并结合当地数字经济发展水平,制定科学合理的规划,避免资源浪费。Based on panel data from 41 cities in the Yangtze River Delta region from 2017 to 2021,this study uses entropy weight TOPSIS method to assign weights to 12 indicators of fiscal sustainability,calculates the local fiscal sustainability index,and employs a two-way fixed effects model to empirically study the correlation between digital economic development and local fiscal sustainability.The results show that there is a significant positive correlation between digital economic development and local fis-cal sustainability in the Yangtze River Delta region.Through heterogeneity analysis,it is found that cities with different levels of digital economic development have different effects on improving fiscal sustainability;the higher the level of digital economic de-velopment,the more obvious the effect on improving fiscal sustainability.Therefore,local governments should pay more attention to and invest in the digital economy,and formulate scientific and reasonable plans according to the local level of digital economic development to avoid waste of resources.

关 键 词：数字经济 财政可持续 熵权TOPSIS法 固定效应模型 

分 类 号：F810[经济管理—财政学]