财政激励与区域技术创新——基于省级以下财政收入分成视角  

Fiscal Incentives and Regional Technology Innovation:Based on the Perspective of Sub-provincial Governments'Fiscal Revenue Sharing

作　　者：徐捷 郭文 XU Jie;GUO Wen(Post-doctoral Research Center,Bank of Beijing,Beijing 100033,China;PBC School of Finance,Tsinghua University,Beijing 100083,China;Bank of Beijing,Beijing 100033,China)

机构地区：[1]北京银行博士后科研工作站,北京100033 [2]清华大学五道口金融学院,北京100083 [3]北京银行,北京100033

出　　处：《技术经济与管理研究》2024年第9期134-139,共6页Journal of Technical Economics & Management

基　　金：北京市博士后工作经费资助项目。

摘　　要：财政收入划分是政府间权力分配的主要体现,财政收入分成比例变化直接影响地方政府的财力和积极性。研究发现,提高地级市财政收入分成比例对技术创新具有正向影响。在增加财政收入分成与地级市经济发展水平的交乘项后,相较于欠发达地区,发达地区分成比例的提升对区域技术创新具有更大的正向作用,即提高省级以下财政收入分成比例能够扩大不同经济水平地区间的技术创新差距。机制检验表明,提高财政收入分成比例将激励地级市政府增加科技支出,进而提升城市技术创新水平;同时,财政收入分成比例对财政科技支出、财政科技支出对城市技术创新的正向影响在较发达地区更为明显。The division of fiscal revenue is the main manifestation of intergovernmental power distribution,and changes in the prop-ortion of fiscal revenue distribution directly affect the financial resources and enthusiasm of local governments.Research has found that the increase of sharing proportion in prefecture level cities has a positive impact on technology innovation.After adding the interaction term between fiscal revenue sharing and the economic development level of the cities,the increase in fiscal revenue sharing ratio in developed areas has a greater positive effect on regional technology innovation compared to underdeveloped areas.In other words,the increase in fiscal revenue sharing ratio below the provincial level widens the gap in technology innovation between regions with different economic levels.The mechanism test shows that an increase of fiscal revenue sharing proportion will motivate local governments to increase technology expenditures,thereby enhancing the level of regional technology innovation.In more developed regions,the propor-tion of fiscal revenue sharing has a stronger positive impact on fiscal technology expenditure,as well as fiscal technology expenditure on regional technology innovation level.

关 键 词：区域技术创新 财政收入分成 财政科技支出 中介效应 

分 类 号：F124[经济管理—世界经济]