地方财政支出对产业链升级的影响机理与效应--基于中介效应和调节效应的实证检验  

The Influence Mechanism and Effect of Local Fiscal Expenditure on Industrial Chain Upgrading--Empirical Test Based on Mediating Effect and Moderating Effect

作　　者：林晶 吴赐联 卢民荣[2,3] LIN Jing;WUCilian;LU Minrong(Department of Mathematics and Physics,Fujian Jiangxia College,Fuzhou,Fujian 350108,China;Finance and Accounting Research Center,Fujian Jiangxia University,Fujian Social Science Research Base,Fuzhou,Fujian 350108,China;School of Accounting,Fujian Jiangxia University,Fuzhou,Fujian 350108,China)

机构地区：[1]福建江夏学院数理教研部,福建福州350108 [2]福建社科研究基地福建江夏学院财务与会计研究中心,福建福州350108 [3]福建江夏学院会计学院,福建福州350108

出　　处：《西安石油大学学报（社会科学版）》2024年第3期28-38,共11页Journal of Xi’an Shiyou University:Social Science Edition

基　　金：福建省社科基金重点项目(FJ2022A010);福建省自然科学面上项目(2023J011102);福建省社科基金一般项目(FJ2024B197)。

摘　　要：基于我国2014—2021年省级面板数据,实证检验财政支出、支出结构对产业链升级的影响。研究表明:财政总支出、财政消费性和投资性支出均显著正向促进产业链升级。城市化在财政总支出和民生性支出中呈部分中介效应,在投资性支出中起部分遮掩效应。异质性检验结果表明在产业链引领型地区,城市化起部分中介效应,而在追随型地区城市化则起部分遮掩效应,且城市化对产业链升级的促进作用具有门槛效应。调节效应检验结果表明财政支出效率显著调节财政支出以助力产业链升级,但对对外开放的调节效应不显著。Based on the provincial panel data of China from 2014 to 2021,the impact of fiscal expenditure and expenditure structure on the upgrading of industrial chain was empirically tested.The results show that total fiscal expenditure,fiscal consumption and investment expenditure are significantly positive to promote the upgrading of the industrial chain,while urbanization presents a partial mediating effect in total fiscal expenditure and private expenditure,and a partial masking effect in investment expenditure.The results of heterogeneity test show that urbanization plays a part of mediating effect in the industrial chain leading regions,but plays a part of masking effect in the follow-up regions,and urbanization has a threshold effect on the promotion of industrial chain upgrading.The results of the adjustment effect test show that the efficiency of fiscal expenditure significantly regulates fiscal expenditure to help the upgrading of the industrial chain,but the adjustment effect on opening up is not significant.

关 键 词：财政支出 产业链 城市化 财政支出效率 对外开放度 

分 类 号：F062.9[经济管理—政治经济学]