摘要
本文以2020年4月佛山市的大数据样本为基础,利用多种政策评估方法,实证检验数字消费券的经济社会效应。研究发现:一是发放数字消费券有效促进了居民消费,且这种作用存在明显的异质性;二是数字消费券显著增加相关行业商户的交易额,对于复工复产有非常强的促进作用;三是数字消费券对商户的作用存在较大差异,规模较小、所受冲击较大或者自我恢复能力较弱的商户从中获益更多;四是通过数字消费券这种新渠道,财政政策可以真正发挥"四两拨千斤"的杠杆作用,同时促进消费和复工复产。结合数字消费券这一实践,本文就数字财政建设进行了探讨,并就完善相关公共政策提出若干对策建议,为新发展阶段财政治理的现代化提供有价值的参考。
Based on the big data samples from Foshan City in April 2020,this paper empirically analyzes the economic and social effects of digital coupon by using event analysis method,DID and PSM-DID.The main findings are as follows:i)the issuance of digital coupon can effectively promote the consumption,which has significant heterogeneity;ii)digital coupon can enormously increase the transaction volume of merchants in related industries,and effectively accelerate the resumption of work and production;iii)the digital coupon has distinctly different role on merchants,and those with smaller scale,greater loss or weaker self-recovery ability benefit more from this policy;iv)through the digital coupon,fiscal policies can give full play to their leverage,and promote the recovery of consumption and the resumption of work and production.Combined with the practice of digital coupon,this paper systematically discusses the construction of digital public finance,and then puts forward some countermeasures and suggestions about the optimization of relevant public policies,in order to provide valuable reference for the modernization of public finance governance in the new development stage.
作者
刘尚希
傅志华
王志刚
周孝
Liu Shangxi;Fu Zhihua;Wang Zhigang;Zhou Xiao
出处
《财政研究》
CSSCI
北大核心
2021年第4期3-16,共14页
Public Finance Research
关键词
新冠肺炎疫情
数字消费券
复工复产
数字化转型
数字财政
Novel Coronavirus Pneumonia
Digital Coupon
Work and Production Resumption
Digital Transformation
Digital Public Finance
