Local fiscal expenditure on science and technology and common prosperity:moderating effect based on fiscal transparency
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.
common prosperityfiscal expenditure on science and technologyfiscal transparencymoderating effect
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