【摘要】 基于2003—2021年湖南省13个地级市的面板数据，运用固定效应模型实证检验了政府财政支出对制造业就业的影响效应及作用机制，并对其地区差异性进行了实证检验以探究其区域性特征。结果发现，财政支出对制造业就业具有显著正向促进作用；财政支出主要通过促进研发创新、激发创业活力和改善基础设施三条路径影响制造业就业；财政支出对制造业就业的促进效应在经济发展水平高、工业化程度低、对外开放程度低的地区更为明显。更多还原

【Abstract】 Using panel data from 13 prefecture-level cities in Hunan Province from 2003 to 2021, this study employs a fixed-effects model to empirically examine the impact of government fiscal expenditure on manufacturing employment and its underlying mechanisms. Regional heterogeneity is also tested to explore geographical characteristics. The results indicate that fiscal expenditure has a significantly positive effect on manufacturing employment. This effect primarily operates through three pathways: promoting R&D innovation, stimulating entrepreneurial activity, and improving infrastructure. The positive impact of fiscal expenditure on manufacturing employment is more pronounced in regions with higher levels of economic development, lower industrialization, and lower openness to foreign trade.更多还原