地方财政科技支出与共同富裕——基于财政透明度的调节效应

doi:10.15963/j.cnki.cn12-1401/f.2024.01.006

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	地方财政科技支出与共同富裕——基于财政透明度的调节效应
其他题名	Local fiscal expenditure on science and technology and common prosperity:moderating effect based on fiscal transparency
	李永海; 陆胤
	2024-01-25
发表期刊	天津商业大学学报
卷号	44 期号:01 页码:53-62
摘要	随着我国共同富裕的全面推进，科技进步的促进作用越来越重要，地方财政科技支出作为推动地方科技创新、科技进步的重要支柱和保障，可以有效助力地方共同富裕目标的实现。基于构建的共同富裕指标体系，利用主成分分析法测算我国287个城市2012—2020年的共同富裕水平，并实证考察地方财政科技支出对共同富裕的影响，引入财政透明度作为调节变量，分析财政透明度对地方财政科技支出与共同富裕关系中所发挥的调节效应。研究结果表明：我国共同富裕水平不断提高，但存在地区间不均衡等问题；地方财政科技支出可以有效促进共同富裕目标的实现，而财政透明度在地方财政科技支出对共同富裕的促进作用中发挥正向的线性调节效应；地方财政科技支出的促进作用和财政透明度的调节效应在不同共同富裕水平下存在异质性。基于此，为扎实推进我国共同富裕目标的实现提出了建议。
其他摘要	With the comprehensive pushing-forward of common prosperity in China,the promoting effect of scientific and technological progress is becoming more and more significant.Local fiscal expenditure on science and technology,as the important support and guarantee for promoting local scientific and technological innovation and progress,may effectively help local government to achieve the goal of common prosperity.Based on the constructed index system of common prosperity,the paper uses the method of principal component analysis to calculate the level of common prosperity in 287 cities in China from 2012 to 2020,and empirically examines the effect of local fiscal expenditure on science and technology on common prosperity.Fiscal transparency is introduced as a moderating variable to analyze the moderating effect on the relationship between local fiscal expenditure on science and technology and common prosperity.The results show that the level of common prosperity in China has been constantly improving,but there exists the problem of regional imbalance;local fiscal expenditure on science and technology may effectively push forward the achievement of the goal of common prosperity,and fiscal transparency exerts a positive linear moderating effect on the promoting role of local fiscal expenditure on science and technology for common prosperity;and the promoting effect of local fiscal expenditure on science and technology and the moderating effect of fiscal transparency are heterogeneous at different levels of common prosperity.Based on this,some suggestions have been proposed to solidly promote common prosperity.
关键词	共同富裕财政科技支出财政透明度调节效应
DOI	10.15963/j.cnki.cn12-1401/f.2024.01.006
URL	查看原文
收录类别	AMI
ISSN	1674-2362
语种	中文
原始文献类型	学术期刊
中图分类号	F812.45;F126
CN号	12-1401/F
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/35611
专题	教务处财税与公共管理学院
作者单位	兰州财经大学财政与税务学院
第一作者单位	兰州财经大学
推荐引用方式 GB/T 7714	李永海,陆胤. 地方财政科技支出与共同富裕——基于财政透明度的调节效应[J]. 天津商业大学学报,2024,44(01):53-62.
APA	李永海,&陆胤.(2024).地方财政科技支出与共同富裕——基于财政透明度的调节效应.天津商业大学学报,44(01),53-62.
MLA	李永海,et al."地方财政科技支出与共同富裕——基于财政透明度的调节效应".天津商业大学学报 44.01(2024):53-62.