产业链现代化助推财政收入质量提升的理论机制与实证检验

doi:10.3969/j.issn.1005-6378.2025.05.009

河北大学学报(哲学社会科学版) ›› 2025, Vol. 50 ›› Issue (5): 88-100.DOI: 10.3969/j.issn.1005-6378.2025.05.009

• 经济学研究 • 上一篇

产业链现代化助推财政收入质量提升的理论机制与实证检验

李春根,谢世伟

江西财经大学财政税务学院, 江西南昌 330013

收稿日期:2025-01-10 发布日期:2025-09-08
作者简介:李春根(1975—),男,江西南丰人,博士,江西财经大学教授、博士生导师,主要研究方向:公共财政与社会保障。谢世伟(1999—),男,河南驻马店人,江西财经大学财税研究中心研究助理,主要研究方向:财税理论与政策。

Theoretical Mechanism and Empirical Verification of Promoting the Improvement of Fiscal Revenue Quality Through the Modernization of Industrial Chains

LI Chungen,XIE Shiwei

School of Public Finance and Taxation, Jiangxi University of Finance and Economics, Nanchang, Jiangxi 330013, China

Received:2025-01-10 Published:2025-09-08

摘要/Abstract

摘要： 产业链现代化建设对我国经济高质量发展至关重要,在提升地区产业水平、增强地区经济实力的同时也影响着地区的财政收入质量。在构建衡量产业链现代化建设水平与地区财政收入质量指标体系的基础上,采用我国2010—2022年的省级面板数据,实证分析产业链现代化建设对地区财政收入质量的影响。研究表明,产业链现代化建设显著提升了地区财政收入质量。异质性分析发现,产业链现代化建设对地区财政收入质量的影响呈现“西—东—中”梯度差异格局。机制分析显示,产业链现代化建设通过提升居民人均可支配收入以及人力资本与研发资本集聚水平来提升地区财政收入质量,并有助于地区新质生产力的培育与发展。

关键词: 产业链现代化, 财政收入质量, 新质生产力

Abstract: The modernization of industrial chains is crucial for Chinas high-quality economic development.While improving regional industrial levels and enhancing regional economic strength,it also affects the quality of regional fiscal revenue.The article constructs an indicator system to measure the level of industrial chain modernization construction and the quality of regional fiscal revenue.Using provincial panel data from 2010 to 2022 in China,it empirically analyzes the impact of industrial chain modernization construction on the quality of regional fiscal revenue.The findings demonstrate that the modernization of the industrial chain has significantly improved the quality of regional fiscal revenue.Heterogeneity analysis reveals a “West-East-Central” gradient differential pattern in its impact across regions.Mechanism analysis indicates that the modernization of the industrial chain construction improves the quality of regional fiscal revenue by increasing the per capita disposable income of residents and the level of agglomeration of human capital and research and development capital,and contributes to the cultivation and development of new quality productivity in the region.

Key words: the modernization of industrial chains, quality of fiscal revenue, new quality productivity

中图分类号:

F812

李春根,谢世伟. 产业链现代化助推财政收入质量提升的理论机制与实证检验[J]. 河北大学学报(哲学社会科学版), 2025, 50(5): 88-100.

LI Chungen,XIE Shiwei. Theoretical Mechanism and Empirical Verification of Promoting the Improvement of Fiscal Revenue Quality Through the Modernization of Industrial Chains[J]. Journal of Hebei University(Philosophy and Social Science), 2025, 50(5): 88-100.

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产业链现代化助推财政收入质量提升的理论机制与实证检验

Theoretical Mechanism and Empirical Verification of Promoting the Improvement of Fiscal Revenue Quality Through the Modernization of Industrial Chains

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