| 基于数字赋能的地方财政可持续性研究 |
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| 引用本文：李腊生，范晓倩.基于数字赋能的地方财政可持续性研究[J].财经理论与实践,2025,(5):72-79 |
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| 中文摘要:以中国30个省份2012—2022年的面板数据为研究样本，通过熵权法测度各省份的数字经济发展水平和地方财政可持续性指数，实证分析两者之间的关系及作用机制，并进行异质性检验。结果表明：数字赋能对地方财政可持续性具有显著的促进作用。即数字赋能可以通过提高地方财政收入和地方科技投入促进地方财政可持续性发展，并且对财政可持续性水平低的地区和高财政压力地区的财政可持续能力的提升效果更明显。因此，全面推进数字化转型不仅可以成为我国经济结构转型升级的战略着力点，而且也是化解当前地方政府债务风险的有效途径，尤其是财政可持续性水平低和高财政压力的地区，更应抓住数智时代的契机，大力发展数字经济。 |
| 中文关键词:数字经济 财政可持续性 财政收入 财政压力 |
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| A Study of Local Fiscal Sustainability Based on Digital Empowerment |
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| Abstract:Taking the panel data of 30 provinces in China from 2012 to 2022 as the research sample, this paper measures the digital economy development level and local fiscal sustainability index of each province through the entropy weight method, empirically analyzes the relationship and mechanism between the two, and conducts heterogeneity tests. The results show that digital empowerment has a significant promoting effect on local fiscal sustainability. Digital empowerment can enhance local fiscal sustainability by increasing local fiscal revenue and local science and technology investment, and digital empowerment is more effective in improving the fiscal sustainability of regions with low fiscal sustainability levels and regions with high fiscal pressure. Therefore, comprehensively advancing digital transformation can not only serve as a strategic focal point for the transformation and upgrading of China’s economic structure, but also act as an effective approach to mitigating the current local government debt risks. Particularly in regions with low fiscal sustainability and high fiscal pressure, it is even more crucial to seize the opportunity of the digital intelligence era and vigorously develop the digital economy. |
| keywords:digital economy fiscal sustainability fiscal revenue fiscal pressure |
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