数字经济对地方财政可持续性的影响研究:基于“本地—邻地”视角
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引用本文:刘建民1,2,薛 妍2,刘嘉意2.数字经济对地方财政可持续性的影响研究:基于“本地—邻地”视角[J].湖南大学学报社会科学版,2021,(6):46-56
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刘建民1,2,薛 妍2,刘嘉意2 (1.长沙理工大学 经济与管理学院湖南 长沙 4101142.湖南大学 经济与贸易学院湖南 长沙 410079) 
中文摘要:地方财政可持续是我国应对相互交织的结构性、体制性、周期性社会经济问题的财政基础。数字经济的蓬勃兴起改变了财政收入组织方式、财政支出使用效率及财政治理效能,为实现地方财政可持续发展带来了机遇与挑战。本文首先构建了我国地方财政可持续性的评价指标体系,并利用Dagum基尼系数测算我国地方财政可持续性的区域差异,接着基于“本地-邻地”视角,考察了数字经济与地方财政可持续性之间的关系。结果表明:数字经济发展显著促进了本地的地方财政可持续性提升;数字经济的发展对邻地的地方财政可持续发展有负向影响,存在“虹吸效应”和“洼地效应”;东部地区数字经济的财政效应更明显;进一步分析发现数字经济对地方财政可持续性的影响存在基于创业活跃度和财政透明度的门槛效应。
中文关键词:数字经济  地方财政可持续性  “本地-邻地”效应  空间溢出效应
 
Research on the Impact of Digital Economy on Local Fiscal Sustainability: Based on the Perspective of Local-Adjacent
Abstract:Local fiscal sustainability is the fiscal basis for our country to deal with the intertwined structural, institutional, and cyclical social and economic problems. The prosperous rise of the digital economy has changed the organization of fiscal revenue, the efficiency of fiscal expenditures, and the effectiveness of fiscal governance, bringing opportunities and challenges for local fiscal sustainability. This paper first constructed the evaluation index system of our country's local fiscal sustainability, and used the Dagum Gini coefficient to measure the regional differences of our country's local fiscal sustainability. Then, based on the local-adjacent perspective, the relationship between the digital economy and local fiscal sustainability was examined. The results show that the development of digital economy significantly promotes the local fiscal sustainability; the development of digital economy has a negative impact on the fiscal sustainable development of adjacent areas, there are siphon effect and depression effect ; the fiscal effect of digital economy in the eastern region is more obvious; further analysis shows that the impact of digital economy on local fiscal sustainability has threshold effect based on entrepreneurial activity and financial transparency
keywords:digital economy  local fiscal sustainability  local-adjacent effect  spatial spillover effect
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