基于DEA方法的浙江省财政科技支出绩效评价实证研究

发布时间：2018-03-08 10:20

本文选题：财政科技支出　切入点：绩效评价　出处：《浙江财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：财政科技支出是指国家通过财政预算和相关科技税收政策等方式直接和间接用于科学技术活动的经费,其在对区域社会科技资金的引导、技术创新的促进、科技发展与经济增长的激励等方面发挥重要作用。浙江省财政科技支出金额由2000年的13.14亿元增加至2014年的207.99亿元,在2010年首次突破100亿,在2000-2014年期间的年平均增长速度高达21.81%;财政科技支出占GDP比重由2000年的0.21%增加至2014年的0.52%,增加了近1.48倍;财政科技支出占财政支出比重由3.05%增至4.03%,增加了近32%。(1)在过去15年间,浙江省财政科技支出无论是在总量上还是比例上都呈增长态势。在投入方面,政府投入了大量的人力、物力、财力资源,但与之对应的产出结果,如科技产出、成果转化、经济效益、对社会科技经费支出的引导作用到底如何?从这个角度上看,财政科技支出绩效水平的高低是一个重要命题。因此,分析浙江省地方财政科技支出绩效问题对地方科技生活、财政科技支出效率评价具有重要的理论与现实意义。本文在归纳以前诸位学者研究的基础上,通过实证分析、文献阅读等方式,首先对2000-2014年浙江省省级与11地市级财政科技支出从规模与结构两个方面进行数据分析,发现其存在问题。其次,运用DEA方法进行综合绩效评价,引入VRS-SE-DEA分析模型(基于规模报酬可变的超效率分析模型)着重对浙江省省级及11地市近15年(2000-2014年)来包括综合效率、纯技术效率、规模效率、超效率在内的支出效率进行统计分析,对DMU各项指标的投入产出冗余进行详细阐述,基于此又对浙江省11地市进行Malmquist指数分析。通过DEA实证检验,发现地方政府之间财政科技支出效率存在差异,而这种差异大部分地区主要由于规模效率的不同所导致;Malmquist指数显示近些年浙江省地方政府科技支出效率由于投入资源管理水平的降低而减缓了全要素生产率水平增长的速度。本文在进行了大量篇幅的实证分析后得出应加大财政科技支出力度、调整支出结构、发挥RD人员潜力、推动科技成果的现实生产力转化等多项完善浙江省财政科技支出效率的举措。
[Abstract]:Fiscal expenditure on science and technology refers to the funds directly and indirectly used by the state for scientific and technological activities through the financial budget and related science and technology taxation policies. The amount of expenditure on science and technology in Zhejiang Province increased from one billion three hundred and fourteen million yuan in 2000 to twenty billion seven hundred and ninety-nine million yuan in 2014, the first time that the amount exceeded 10 billion in 2010. The average annual growth rate in the period 2000-2014 was as high as 21.81%; the proportion of fiscal expenditure on science and technology in GDP increased nearly 1.48 times from 0.21% in 2000 to 0.52 in 2014; and the proportion of fiscal expenditure on science and technology increased from 3.05% to 4.03, an increase of nearly 32 percent over the past 15 years. In terms of investment, the government has invested a lot of human, material and financial resources, but the corresponding output results, such as scientific and technological output, have been transformed. What is the guiding effect of economic efficiency on the expenditure of social science and technology? From this point of view, the performance level of fiscal expenditure on science and technology is an important proposition. It is of great theoretical and practical significance to evaluate the efficiency of fiscal expenditure on science and technology. Firstly, this paper analyzes the scale and structure of provincial and 11 prefectural fiscal science and technology expenditure in Zhejiang Province from 2000 to 2014, and finds out the existing problems. Secondly, the comprehensive performance evaluation is carried out by using DEA method. This paper introduces the VRS-SE-DEA analysis model (based on the super efficiency analysis model of variable scale reward) to focus on the provincial and 11 cities in Zhejiang Province from 2000 to 2014 to include comprehensive efficiency, pure technical efficiency, scale efficiency, Based on the statistical analysis of the expenditure efficiency including super efficiency, the redundancy of input and output of DMU indexes is expounded in detail. Based on this, the Malmquist index analysis of 11 cities in Zhejiang Province is carried out. It is found that there are differences in the efficiency of fiscal expenditure on science and technology among local governments. The Malmquist index shows that in recent years, the efficiency of science and technology expenditure of local government in Zhejiang Province has slowed down the level of total factor productivity due to the decrease of the level of resource management. After a lot of empirical analysis, this paper concludes that we should increase the financial expenditure on science and technology. It is necessary to adjust the expenditure structure, bring into play the potential of Rd personnel, and promote the transformation of the actual productivity of scientific and technological achievements, and so on to improve the efficiency of fiscal expenditure on science and technology in Zhejiang Province.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F224;F812.45

【参考文献】