作　　者： ;

机构地区： 暨南大学

出　　处： 《财政研究》 2017年第11期60-74,共15页

摘　　要： 财政科技投入是创新的重要引擎,地方政府行为是影响财政科技投入的重要条件。本文借助中国1999-2014年30个省份的面板数据,检验财政科技投入及地方政府行为对创新的影响与发生机制。研究表明：财政科技创新产出效果存在着明显的地区异质性,在纳入了地方政府行为函数后上述结论依旧成立。进一步地,东、西部地区的财政科技投入所引致的（高端）创新产出有一定的社会福利效应,而中部的创新产出并不能改善发展质量。基于此,想要改善财政科技投入的创新绩效,就必须从政府考核机制与财税激励结构出发,在充分考虑区域异质性的条件下导出精准导向的政策路径。特别的,探索一条适配中国地区异质性的＂创新—社会福利＂转化模式,是实现创新驱动发展的必由之路。 Financial technology input is an important engine of innovation, which is influenced by local government behavior. Based on the panel data of 30 provinces in China from 1999 to 2014, this paper examines the impact of financial technology input and local government behavior on innovation. The results show that there is regional heterogeneity in the effect of financial science and technology innovation output, and the above conclusion is still established after incorporating the local government function. Further, the innovation output caused by financial technology input in the eastern and western regions has a certain social welfare effect, and the innovation output in the central region can not improve the quality of development. To improve the innovation performance of financial technology input, we must make appropriate policies starting from the government assessment mechanism and tax incentive structure, in full consideration of regional heterogeneity. In particular, how to create a suitable basis for the transformation of innovation into social welfare is the only way to achieve innovation-driven development.

关 键 词： 财政科技投入 区域创新能力 经济增长考核 财税体制变迁 社会福利

分 类 号： [F812.4]

领　　域： []