安徽省财政科技支出效益分析:地区差异与改进路径  

Benefit Analysis on Financial Science and Technology Expenditure in Anhui Province:Regional Difference and Improvement Paths

作　　者：经庭如[1] 郭雅静 JING Ting-ru;GUO Ya-jing(Institute of Finance and Public Management,Anhui University of Finance and Economics,Bengbu Anhui 233030,China)

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233030

出　　处：《铜陵学院学报》2024年第3期24-28,45,共6页Journal of Tongling University

基　　金：安徽财经大学研究生科研创新基金项目“安徽省财政科技支出结构优化路径分析”(ACYC2022571)。

摘　　要：优化地方政府财政科技支出效益在提升政府治理效能和推进经济高质量发展方面具有至关重要的作用。文章基于2016—2021年安徽省16个地级市的面板数据,运用DEA-Malmquist模型评估安徽省财政科技支出效益,并运用主成分分析法分析了各地区财政科技明细支出。研究表明:安徽省财政科技支出力度不断加大,效益总体呈上升态势;皖中地区在财政科技支出效益提升方面展现出了显著的潜力和活力;效益提升主要由技术进步以及纯技术效率改进带动,在规模效率改进方面存在着进一步提升的突破口;财政科技明细支出可简并为直接支出、间接支出和事务性支出三大方向。建议地方政府加强科技交流与合作,明确设定财政科技三大支出方向的绩效目标和指标,加强监督管理以确保财政资金使用的有效性。Optimizing the efficiency of local government financial technology expenditures plays a crucial role in enhancing government governance efficiency and promoting high-quality economic development.The article is based on panel data from 16 prefecture level cities in Anhui Province from 2016 to 2021.The DEA Malmquist model is used to evaluate the efficiency of financial science and technology expenditures in various prefecture level cities in Anhui Province,and principal component analysis is used to analyze the detailed financial science and technology expenditures in each region.The aim is to seek improvement paths for financial science and technology expenditures,and to solve problems such as scattered fund use,unreasonable structure,fragmentation,non focus,and cross repetition.Research shows that the investment in financial science and technology expenditure in Anhui Province is continuously increasing,and the overall efficiency is on the rise.The central region of Anhui Province has shown significant potential and vitality in improving the efficiency of financial science and technology expenditure;From the decomposition of benefits,it can be seen that the improvement of benefits is mainly driven by technological progress and pure technological efficiency improvement.There is a breakthrough in further enhancing the efficiency of fiscal science and technology expenditure in terms of scale efficiency improvement;Principal component analysis simplifies nine fiscal technology detailed expenditures into three main directions:direct expenditure,indirect expenditure,and transactional expenditure;Local governments need to strengthen scientific and technological exchanges and cooperation,clarify performance goals and indicators for the three major expenditure directions of fiscal science and technology,and strengthen supervision and management to ensure the effectiveness of the use of fiscal funds.

关 键 词：财政科技支出 地区差异 提质增效 

分 类 号：F812.45[经济管理—财政学]