调整财政支出结构能够促进包容性绿色增长吗?——基于创新路径的理论与实证分析  

Can Adjusting the Structure of Fiscal Expenditure Promote Inclusive Green Growth?--Theoretical and Empirical Analysis Based on Innovation Paths

作　　者：周小亮 吴洋宏 宝哲 ZHOU Xiaoliang;WU Yanghong;BAO Zhe(School of Economics and Management,Fuzhou University,Fuzhou 350108,China;School of International Economics and Trade,Fujian Business University,Fuzhou 350012,China)

机构地区：[1]福州大学经济与管理学院,350108 [2]福建商学院国际经贸学院,350012

出　　处：《生态文明研究》2024年第2期64-80,共17页Journal of Eco-civilization Studies

基　　金：福建省社会科学基金青年项目“中国式现代化理论在福建的实践与拓展研究”(批准号:FJ2024C153);北方民族大学青年人才培育项目“包容性视域下宁夏特色农业数字化转型研究”(批准号:2024QNPY02)。

摘　　要：包容性绿色增长是中国式现代化进程中推动高质量发展、实现共同富裕的重要途径和具体形式。作者界定了财政支出结构按功能性分类的研究视角;并对财政支出结构影响包容性绿色增长、通过创新路径影响包容性绿色增长进行了理论分析,提出相应的研究假说;采用双向固定效应模型与中介效应模型进行回归分析。研究结果表明:调整财政支出结构能够促进包容性绿色增长,财政支出结构异质性功能支出会通过创新路径对包容性绿色增长产生差异化影响。其中,经济性支出会抑制创新进而阻碍包容性绿色增长,社会性支出和生态性支出会促进创新进而推动包容性绿色增长,维持性支出的实证结果并不稳健。文章提出了优化财政支出结构、重视生态性支出和鼓励创新的财政投入三方面的政策建议。Inclusive green growth is an important way and specific form to promote high-quality development and achieve common prosperity in the process of Chinese path to modernization.The author has defined the research perspective of fiscal expenditure structure based on functional classification.And a theoretical analysis was conducted on the impact of fiscal expenditure structure on inclusive green growth,as well as the impact of innovative paths on inclusive green growth,and corresponding research hypotheses were proposed.Finally,a two-way fixed effects model and a mediation effects model were used for regression analysis.The research results indicate that adjusting the fiscal expenditure structure can promote inclusive green growth,and the heterogeneity of fiscal expenditure structure functional expenditure will have a differentiated impact on inclusive green growth through innovative paths.Among them,economic expenditures will inhibit innovation and hinder inclusive green growth,while social and ecological expenditures will promote innovation and promote inclusive green growth.The empirical results of maintenance expenditures are not robust.The article proposes policy recommendations in three aspects:optimizing the structure of fiscal expenditure,emphasizing ecological expenditure,and encouraging financial investment in innovation.

关 键 词：财政支出结构 包容性绿色增长 中国式现代化 创新 影响路径 

分 类 号：F061.3[经济管理—政治经济学]