数字经济对我国地方财政可持续性的影响研究
Research on the Impact of the Digital Economy on the Local Fiscal Sustainability in China
孙慧玲 1蔡晓燕1
作者信息
- 1. 哈尔滨商业大学 财政与公共管理学院,黑龙江 哈尔滨 150028
- 折叠
摘要
数字经济的发展和数据要素市场规模的扩大,为实现地方财政可持续性发展带来了新机遇.文章在构建地方财政可持续性指标的基础上,采用中介效应模型和面板门槛模型实证分析了数字经济对地方财政可持续性的影响及其内在机制.研究发现:数字经济对地方财政可持续性不仅存在直接促进效应,而且存在中介效应;数字经济通过增强财政分权和提高财政支出效率来促进地方财政可持续性,并存在边际效应递增的非线性影响;数字经济对地方财政可持续性的促进作用存在马太效应,而马太效应的存在将进一步扩大地方财政可持续性的地区差异.对此,提出了从构建外部条件、修复内生机制、完善体制机制三个方面提升地方财政可持续性的政策建议.
Abstract
The growth of the digital economy and the expansion of the data factor market have created new opportunities for achieving Local Fiscal Sustainability.This article develops indicators for local fis-cal sustainability and utilizes intermediary effect models and panel threshold models to empirically ana-lyze the impact of the digital economy on local fiscal sustainability and its underlying mechanisms.The study reveals that the digital economy not only has a direct positive effect on local fiscal sustainability but also demonstrates intermediary effects.It enhances local fiscal sustainability by strengthening fiscal decentralization and improving the efficiency of fiscal expenditure,with a non-linear marginal effect that is increasing.Furthermore,the promoting effect of the digital economy on local fiscal sustainability illus-trates the Matthew effect,which further exacerbates regional disparities in fiscal sustainability.Accord-ingly,this article offers policy recommendations to enhance local fiscal sustainability in three areas:es-tablishing external conditions,repairing endogenous mechanisms,and improving institutional frame-works.
关键词
财政可持续/数字经济/财政分权Key words
fiscal sustainability/digital economy/fiscal decentralization引用本文复制引用
出版年
2024
NETL
NSTL
万方数据