财经理论与实践2025，Vol.46Issue(5)：72-79,8.DOI:10.16339/j.cnki.hdxbcjb.2025.05.009
基于数字赋能的地方财政可持续性研究
A Study of Local Fiscal Sustainability Based on Digital Empowerment
摘要
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 empower-ment 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 sustain-ability of regions with low fiscal sustainability levels and regions with high fiscal pressure.There-fore,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 ef-fective 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 opportu-nity of the digital intelligence era and vigorously develop the digital economy.关键词
数字经济/财政可持续性/财政收入/财政压力Key words
digital economy/fiscal sustainability/fiscal revenue/fiscal pressure分类
管理科学引用本文复制引用
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,2025,46(5):72-79,8.基金项目
国家社会科学基金项目(20BTJ038) （20BTJ038）
