财政分权对科技创新效率的影响研究OA

The Third Plenary Session of the 20th Central Committee of the Com-munist Party of China proposed to establish a new central-local fiscal relationship.Fis-cal decentralization,as an important institutional arrangement for adjusting intergovern-mental fiscal relations,plays a significant role in influencing scientific and technologi-cal innovation activities.Against this backdrop,using panel data from 30 provincial-level administrative regions in China(excluding Xizang,Hong Kong,Macao,and Tai-wan)for the period 2007-2022,this article comprehensively employs the DEA model and Tobit model to conduct an empirical study on the relationship between fiscal decen-tralization and the efficiency of scientific and technological innovation.The results show that fiscal decentralization has a significant positive effect on the efficiency of scientific and technological innovation.Local government expenditure on science and technology serves as a partial mediator in this relationship.Further heterogeneity analysis shows that the results for the eastern provinces largely align with the overall sample,whereas the mediating effect of local government science and technology expenditure is not sta-tistically significant in the central and western regions.Based on these findings,several policy recommendations are offered,including appropriately expanding local fiscal au-tonomy,establishing a comprehensive assessment system for local governments,in-creasing local government investment in science and technology,and optimizing re-source allocation to achieve balanced regional development.