财政分权、研发经费投入对区域绿色创新的影响研究——考虑绿色环保政策的调节效应  

The Impact of Fiscal Decentralization and R&D Expenditure on Regional Green Innovation:Considering the Moderating Effect of Green Environmental Protection Policies

作　　者：陈国民 周艳玲 李玉琼 CHEN Guomin;ZHOU Yanling;LI Yuqiong

机构地区：[1]南华大学经济管理与法学学院,湖南衡阳421000

出　　处：《商业经济》2025年第3期142-147,160,共7页Business & Economy

基　　金：国家自然基金项目:以科学为基础的创新生态系统协同演化及政策研究(71974091);湖南省自然科学基金项目:“注册制”改革背景下我国上市公司IPO“业绩变脸”的理论与实证研究(2018JJ2334);教育部产学研创新基金项目:战略视角下基于大数据技术的财务数据分析研究(2021ZBC02001);财政分权、研发经费投入对区域绿色创新的影响研究:考虑绿色环保政策的调节效应

摘　　要：财政是国之根本,财税体制的调整影响着我国的发展动向。财政分权作为划分地方政府税收权力与支出责任的财政制度,对我国地区发展具有重要影响。利用我国30个省市面板数据,实证分析财政分权、研发经费投入与区域绿色创新之间的关系。结果表明:财政分权直接正向促进区域绿色创新水平的提高;研发经费投入在财政分权与区域绿色创新之间起到中介作用,间接促进区域绿色创新水平提升;绿色环保政策正向调节财政分权对区域绿色创新的影响;财政分权对区域绿色创新的影响程度具有地区异质性,数字经济发展水平较高的地区财政分权对区域绿色创新的影响更加显著。Finance is the foundation of a country,and the adjustment of the fiscal and tax systems affects the development trend of China.Fiscal decentralization,as a fiscal system that divides the tax power and expenditure responsibilities of local governments,has an important impact on the regional development of China.Using the panel data of 30 provinces and cities in China,this paper empirically analyzes the relationship among fiscal decentralization,R&D expenditure,and regional green innovation.The results show that fiscal decentralization directly and positively promotes the improvement of the regional green innovation level.R&D expenditure plays an intermediary role between fiscal decentralization and regional green innovation and indirectly promotes the improvement of the regional green innovation level.Green environmental protection policies positively moderate the impact of fiscal decentralization on regional green innovation.And the impact degree of fiscal decentralization on regional green innovation has regional heterogeneity and is more significant in regions with a higher level of digital economy development.

关 键 词：财政分权 研发经费投入 区域绿色创新 绿色环保政策 

分 类 号：F812.2[经济管理—财政学]