福建省财政科技投入效率测度与影响因素分析  

Performance Evaluation and Influencing Factors Analysis of Fiscal Science and Technology Investment in Fujian Province

作　　者：苏回水[1,2] 王招治 SU Huishui;WANG Zhaozhi(School of Accounting,Fujian Jiangxia University,Fuzhou 350108,China;Financial Planning Department,Fujian Jiangxia University,Fuzhou 350108,China;Department of Management,Concord University College Fujian Normal University,Fuzhou 350117,China;School of Economics,Fujian Normal University,Fuzhou 350007,China)

机构地区：[1]福建江夏学院会计学院,福建福州350108 [2]福建江夏学院计划财务处,福建福州350108 [3]福建师范大学协和学院管理学系,福建福州350117 [4]福建师范大学经济学院,福建福州350007

出　　处：《福建商学院学报》2025年第1期50-57,共8页Journal of Fujian Business University

基　　金：福建省科技创新战略研究联合项目“福建省财政科技投入绩效评价及影响因素研究”(2023R0146)。

摘　　要：综合运用DEA模型与ML指数模型,从静态和动态双重视角测度2013—2023年福建省财政科技投入效率,并采用Tobit回归分析其外部影响因素。研究发现:DEA分析显示,福建省财政科技投入效率总体较高但存在区域差异,泉州市表现最优,福州、厦门市次之,南平、莆田、漳州市等地仍有提升空间;ML指数分析显示,研究期内全要素生产率持续提升,主要得益于技术效率和纯技术效率的改善,技术水平和规模效率仍需较大提升,全要素生产率地区差异明显;回归分析显示,经济发展水平、对外开放程度、产业结构高级化及地方政府财力对科技投入绩效具有显著影响。基于此,建议通过强化区域协同与均衡发展、提升全要素生产率和改善外部影响因素等措施,进一步提升福建省财政科技投入效率,为实现高质量发展超越提供有力支撑。Utilizing both the DEA model and the ML index model,this study comprehensively evaluates the efficiency of fiscal science and technology investment in Fujian Province from 2013 to 2023 through static and dynamic perspectives,with Tobit regression used to analyze external influencing factors.The research findings indicate the following:Firstly,DEA analysis indicates relatively high but regionally uneven S&T investment efficiency,with Quanzhou demonstrating optimal performance,followed by Fuzhou and Xiamen,while Nanping,Putian,and Zhangzhou show room for improvement;Secondly,ML index analysis demonstrates sustained growth in total factor productivity(TFP),primarily driven by technical and pure technical efficiency gains,though technological progress and scale efficiency require significant enhancement,with notable regional TFP disparities;Thirdly,regression analysis confirms significant impacts from economic development level,openness degree,industrial structure advancement,and local fiscal capacity on investment performance.Accordingly,we propose strengthening regional coordination and balanced development,improving TFP,and optimizing external factors to further enhance fiscal S&T investment efficiency,thereby providing robust support for achieving high-quality developmental leapfrogging.

关 键 词：财政科技投入 效率测度 影响因素 

分 类 号：F239.221[经济管理—会计学]