• 中国科学学与科技政策研究会
  • 中国科学院科技战略咨询研究院
  • 清华大学科学技术与社会研究中心
ISSN 1003-2053 CN 11-1805/G3

科学学研究 ›› 2026, Vol. 44 ›› Issue (9): 2003-2016.

• 前沿与观点 • 上一篇    

科技领域财政事权和支出责任划分与创新能力———基于中国沿海三大城市群的定性和定量研究

张起慧   

  1. 中国财政科学研究院
  • 收稿日期:2025-06-06 修回日期:2025-10-09 出版日期:2026-09-15 发布日期:2026-09-15
  • 通讯作者: 张起慧

Fiscal Authority and Expenditure Responsibility in the Science and Technology Sector and Innovation Capability —A Qualitative and Quantitative Study Based on Three Major Coastal Urban Agglomerations in China

  • Received:2025-06-06 Revised:2025-10-09 Online:2026-09-15 Published:2026-09-15

摘要: 合理划分科技领域财政事权和支出责任是提升国家创新体系效能的重要举措。本文利用中国沿海三大城市群的实践样本,采用定性案例研究与定量实证研究相结合的方法,探讨了科技领域财政事权和支出责任划分改革对创新能力的影响。结果表明:(1)科技领域财政事权和支出责任划分改革能够提升创新能力;(2)科技领域财政事权和支出责任划分改革能够通过减少创新资源错配度和提高创新创业活跃度来提升创新能力;(3)提高人才引进强度和研发投入强度能够强化科技领域财政事权和支出责任划分改革对创新能力的提升作用。研究结论在理论上丰富了提升创新能力的制度性驱动因素,在实践上为协同推进新一轮财政体制改革与科技体制改革提供了借鉴。

Abstract: The scientifically and rationally delineation of fiscal authority and expenditure responsibilities in the field of science and technology is a key institutional arrangement for deepening fiscal and scientific reform, holding significant strategic importance for enhancing the overall effectiveness of the national innovation system. Against the backdrop of accelerating the implementation of the innovation-driven development strategy and building a world-class science and technology power, clarifying the roles of governments at all levels in science and technology governance and establishing a stable and efficient fiscal support mechanism are of great practical significance for stimulating societal innovation vitality and achieving high-quality economic development. This study takes the three major coastal urban agglomerations in China—representative samples with the most active innovation activities and cutting-edge reform practices—as the focus. It employs a mixed research methodology combining qualitative case analysis and quantitative empirical research: On one hand, the study conducts an in-depth analysis of the three coastal urban agglomerations, using the Hefei Comprehensive National Science Center as a typical case to outline and summarize the pathways and outcomes of fiscal authority and expenditure responsibility reforms in the scientific and technological sector. On the other hand, guided by the Reform Plan for the Division of Fiscal Authority and Expenditure Responsibility Between the Central and Local Governments in the Scientific and Technological Sector, the study constructs a difference-in-differences model and empirically examines the impact of fiscal authority reforms on innovation capacity using panel data from the three coastal urban agglomerations. Research findings: (1) The reform of fiscal responsibilities and expenditure obligations in the science and technology sector has a significant enhancing effect on innovation capabilities. This indicates that clearly defining the fiscal responsibilities of governments at various levels in different types of scientific and technological activities can effectively optimize the innovation governance structure, thereby unleashing innovation vitality and improving innovation capabilities. (2) The reform’s role in promoting innovation capabilities is primarily achieved through two mechanisms: First, it reduces the misallocation of innovation resources by optimizing the distribution of scientific and technological resources across levels and fields through more rational fiscal responsibility delineation, effectively correcting distorted resource allocation between departments and regions and improving the overall input-output efficiency of the innovation system. Second, it enhances the vibrancy of innovation and entrepreneurship by establishing a stable and predictable fiscal support framework and precisely guiding social capital, which greatly incentivizes innovation and entrepreneurial activities among various market entities such as enterprises and researchers, fostering a more dynamic regional innovation ecosystem.(3) The policy effects of the reform exhibit important amplification mechanisms. The study reveals that increasing talent recruitment intensity and boosting research and development investment intensity are two key positive moderating variables, implying that when fiscal responsibility delineation reform is combined with proactive talent policies and sustained research and development investment, its impact on innovation capabilities will be multiplicatively amplified.The findings of this study hold dual significance. Theoretically, by examining the institutional drivers of innovation capability enhancement from the perspective of fiscal system arrangements, this paper enriches the institutional economics explanation of innovation capability formation and development. Practically, the research conclusions provide direct empirical evidence and policy insights for the coordinated advancement of the new round of fiscal system reform and science and technology system reform.

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