基于新质生产力的省域财政效能测算与实证检验  

Measurement and Empirical Test of Provincial Fiscal Efficiency Based on New-quality Productivity

作　　者：郑洁 冯春梅 台德进 Zheng Jie;Feng Chunmei;Tai Dejin(School of Public Finance and Administration,Tianjin University of Finance and Economics,Tianjin 300221,China;School of Economics and Management,Chuzhou University,Chuzhou Anhui 239000,China;School of Food and Materials,Nanjing University of Finance and Economics,Nanjing 210023,China)

机构地区：[1]天津财经大学财税与公共管理学院,天津300221 [2]滁州学院经济与管理学院,安徽滁州239000 [3]南京财经大学粮食和物资学院,南京210023

出　　处：《统计与决策》2025年第3期135-140,共6页Statistics & Decision

基　　金：天津市哲学社会科学规划重点项目(TJYJ23-005)。

摘　　要：发展新质生产力离不开财政的推动和助力,文章利用2012—2022年的省级面板数据,基于新质生产力相关内涵与要求构建评价指标体系,对我国财政效能进行量化评价,结果表明:我国财政效能波动上升,但总体水平仍然较低,大部分年份低于0.3。通过探讨不同财政支出结构对财政效能的影响效应发现,经济建设型支出显著抑制财政效能提升,而社会服务型支出则呈现显著的促进效应,二者的财政效能效应呈现异质性,且通过了稳健性检验和内生性检验。进一步探讨政府行为的机制作用发现,税收努力和财政支出分权度的机制作用显著。The development of new-quality productivity cannot be separated from the promotion and assistance of finance.Based on the provincial panel data from 2012 to 2022,this paper constructs an evaluation index system based on the relevant connotation and requirements of the new-quality productivity,and then makes a quantitative evaluation of China’s fiscal efficiency.The results are shown as below:China’s fiscal efficiency fluctuates,but the overall level is low,below 0.3 in most years.Discussing the effect of different fiscal expenditure structure on fiscal efficiency finds that economic construction expenditure significantly inhibits the improvement of fiscal efficiency,but that social service expenditure shows a significant promoting effect.The fiscal efficiency effects of the two present heterogeneity,and pass the robustness test and endogeneity test.Further exploration of the mechanisms of government behavior reveals that the mechanisms of government taxation efforts and decentralization of government fiscal expenditures play significant roles.

关 键 词：财政效能 新质生产力 财政支出结构 政府行为 

分 类 号：F812.8[经济管理—财政学]