摘要
财政分权作为调整不同层级政府间财政支出权限的一项制度安排,在很大程度上决定了财政支出的结构与效率。创新驱动发展战略下,发挥政府对科技创新的引领性作用,必须重视财政分权制度改革对地方财政科技支出以及创新活动的影响。基于2007年至2016年278个城市面板数据,实证分析了财政分权对城市创新水平的影响及其作用机制。结果表明,财政分权显著抑制了城市创新,并且随着城市创新水平的提升,财政分权对城市创新的抑制作用呈现出明显的"V"型变化特征。进一步研究发现,财政分权还会抑制政府创新偏好,降低财政科技支出比重,对城市创新产生负面影响。此外,时空异质性研究发现,财政分权对省会城市、直辖市和副省级城市以及一般城市创新水平的直接效应均为负,但政府创新偏好的中介效应仅在一般城市显著;从时间异质性角度来看,2012年之前,财政分权对城市创新具有显著的抑制作用,而创新驱动发展战略实施后,财政分权对城市创新的负面影响不再显著。
As an institutional arrangement to adjust the fiscal expenditure authority among different government levels,fiscal decentralization largely determines the structure and efficiency of fiscal expenditure. Under the strategy of innovationdriven development,we must pay attention to the influence of fiscal decentralization on fiscal S&T expenditure and innovation activities. Based on the panel data of 278 cities from 2007 to 2016,this paper empirically analyzes the impact of fiscal decentralization on city innovation level and its mechanism. The results show that fiscal decentralization significantly inhibits city innovation,and with the improvement of city innovation level,the restraint effect of fiscal decentralization on city innovation presents a " V" type change characteristics. Further research shows that fiscal decentralization also restrains the government innovation preference,reduces the proportion of fiscal S&T expenditure,and has a negative impact on city innovation. In addition,the study of temporal and spatial heterogeneity shows that fiscal decentralization has a negative direct effect on the innovation level of provincial capital cities,municipalities directly under the central government,and viceprovincial and general cities,but the mediating effect of government innovation preference is significant only in general cities.From the perspective of temporal heterogeneity,fiscal decentralization has a significant effect on city innovation before 2012.After the implementation of innovation-driven development strategy,the negative impact of fiscal decentralization on city innovation is no longer significant.
作者
李政
杨思莹
LI Zheng;YANG Siying(China Research Center for State-mined Economy,Jilin University,Changchun 130012,China;School of Economics,Jilin University,Changchun 130012,China)
出处
《产业经济研究》
CSSCI
北大核心
2018年第6期50-61,共12页
Industrial Economics Research
基金
国家社会科学基金专项课题(18VSJ085)
教育部重点研究基地重大课题(16JJD790017)
关键词
财政分权
政府科技支出
城市创新水平
中介效应
fiscal decentralization
S&T expenditure
city innovation
mediating effect
