战略性新兴产业财政支持效率分析——以广东省为例

Analysis on the Efficiency of Fiscal Support for Emerging Industries of Strategic Importance—In the Case of Guangdong

培育和发展战略性新兴产业是当前促进我国加快转变经济发展方式、调整优化经济结构的重点,而财政支持在战略性新兴产业发展过程中具有引导与扶持的关键作用。以广东省战略性新兴产业财政支持DEA效率测度结果为基础,构建分析效率影响因素的Tobit模型。实证结果表明,广东省战略性新兴产业财政支持综合效率均值较低的原因是规模效率较低,财政补贴、税收优惠和政府采购都有助于提高财政支持的效率,但财政补贴的效果是最明显的。因此,应利用市场化操作的手段提高财政资金的使用效率,实现财政资金的循环使用,而且在战略性新兴产业的不同发展阶段应采用不同的财政支持手段。

Fostering and developing emerging industries of strategic importance is the focus to promote China to accelerate the transformation of economic development mode,adjust and optimize the economic structure. Meanwhile the fiscal support for the development of emerging industries of strategic importance is meaningful. Based on the DEA efficiency measurement of Guangdong emerging industries of strategic importance,this article builds a Tobit model to analyze the impact factors of fiscal support efficiency. The empirical results show that the lower mean of scale efficiency is the cause of why the overall efficiency is low; besides fiscal subsidies,tax incentives and government procurement are helpful to improve the efficiency of fiscal support,but the effect of fiscal subsidies is the most obviously. Therefore,the market- oriented means should be used to improve fiscal supporting efficiency in order to realize the recycling of funds. Also in different stages of emerging industries of strategic importance,different means of fiscal support should be adopted.