【摘要】 科技创新是经济社会全面高质量发展的第一驱动力，而构建权责清晰、财力协调的央地关系、规范政府间竞争行为则是提升科技自主创新能力的关键举措。本文基于2008～2021年30个省(区、市)的面板数据，利用系统GMM方法实证检验财政纵向失衡对区域科技创新能力的多重作用机制。研究发现：财政纵向失衡通过扭曲地方政府的财政支出偏向对区域科技创新能力产生显著的抑制作用。机制分析结果显示，政府间“为增长而竞争”的策略行为会强化财政纵向失衡对区域科技创新能力的负向影响，而“为创新而竞争”则会弱化财政纵向失衡对区域科技创新能力的抑制作用。鉴于此，应通过优化调整中央与地方的财事权关系、培育主体税种、健全中央转移支付制度、完善官员绩效考核体系等措施来缓解财政纵向失衡矛盾，切实提高区域科技创新能力。更多还原

【Abstract】 Science and technology innovation is the first driving force for comprehensive and high-quality economic and social development, while building a central-local relationship with clear powers and responsibilities and coordinated financial resources, and regulating the competitive behavior among governments are the key initiatives to enhance the independent innovation capacity in science and technology.To this end, based on the panel data of 30 provinces from 2008 to 2021,the multiple mechanisms of vertical fiscal imbalance on regional S&T innovation capacity are empirically examined using the system GMM method.It is found that vertical fiscal imbalance exerts a significant inhibitory effect on regional STI capability by distorting the fiscal expenditure bias of local governments.The mechanism analysis shows that the strategic behavior of“competition for growth”among governments strengthens the negative effect of vertical fiscal imbalance on regional scientific and technological innovation ability, while“competition for innovation”weakens the inhibitory effect of vertical fiscal imbalance on regional scientific and technological innovation ability.In view of this, we should optimize the relationship between the central government and the local government, cultivate the main tax types, improve the central government’s transfer payment system, and improve the officials’ performance appraisal system to alleviate the contradiction of the vertical fiscal imbalance and improve the regional scientific and technological innovation capacity.更多还原