新质生产力驱动下的地方财政支出效率提升路径研究  

Research on Efficiency Improvement Path of Local Fiscal Expenditure Driven by New Quality Productivity

作　　者：铁卫 付子君 Tie Wei;Fu Zijun

机构地区：[1]西安财经大学经济学院,陕西西安710000

出　　处：《企业经济》2025年第3期113-123,共11页Enterprise Economy

基　　金：国家统计局基金项目“大数据视阈下城乡基本公共服务均等化水平的时空演化与提升机制研究”(项目编号:2021YL057);陕西省社会科学基金项目“全球价值链视角下推进陕西省制造业企业高质量发展的财税政策研究”(项目编号:2021D063)。

摘　　要：在加大财政政策逆周期调节力度、推动经济高质量发展的背景下,提升财政支出效率是破解地方财政可持续性问题的关键。基于我国31个省区市(未含港澳台)财政支出效率和新质生产力发展水平的测算进行实证分析,研究发现:新质生产力能够正向促进地方政府财政支出效率提升,这种推动作用机制表现在技术的普及化应用带来全社会生产效率的提升上,间接降低了地方政府提供公共产品的成本,提升了财政支出的效率,但新质生产力在外部监督路径上的推动作用并不显著。政府应持续增加科技研发技术投入,加强与高等院校等科研机构的合作,重点关注科技成果的产业化应用;依据各地的比较优势和发展条件制定差异化区域政策,注重区域协调发展,缩小地区间效率差距;通过新质生产力为提升政府透明度赋能,进一步推动地方政府财政支出效率提升。In the context of intensifying counter-cyclical adjustment of fiscal policy and promoting high-quality economic development,enhancing fiscal expenditure efficiency is the key to addressing the sustainability issues of local finance.Based on empirical analysis of fiscal expenditure efficiency and the development level of new productivity in 31 provinces,autonomous regions,and municipalities in China(excluding Hong Kong,Macao,and Taiwan),it is found that new quality productivity can positively promote the efficiency of local government fiscal expenditure.This promotion mechanism is reflected in the improvement of the production efficiency of the whole society brought about by the popularization and application of technology,which indirectly reduces the cost of public goods provided by local governments and improves the efficiency of fiscal expenditure,but the promotion role of new quality productivity in the path of external supervision is not significant.The government should continue to increase investment in scientific and technological research and development,strengthen cooperation with universities and other scientific research institutions,and focus on the industrial application of scientific and technological achievements.Based on the comparative advantages and development conditions of various regions,the government should formulate differentiated regional policies,pay attention to regional coordinated development,and narrow the efficiency gap between regions.Through the new quality productivity,we should enhance the government transparency and further promote the efficiency of local government fiscal expenditure.

关 键 词：财政支出效率 新质生产力 政府透明度 财政约束度 技术普及化 

分 类 号：F812.45[经济管理—财政学]