%0 Journal Article %T 财政引导创新资源配置效率及其影响因素——来自18个高新区与新区的经验分析<br>Research On Fiscal Policy Efficiency In The Process of Innovation Resource Allocation——Empirical Analysis Based On Data of High-Tech Zone and New Area %A 肖建华 %A 熊娟娟 %J 财经理论与实践 %D 2018 %X 基于18个国家级新区所在地和其高新区的数据,运用四阶段DEA模型,考量企业在创新资源配置过程中的财政政策效率,研究发现:多数地方的新区和高新区的财政政策效率均大于1,且中部地区的财政政策效率不管是在新区还是其高新区均是最小,说明多数地区财政政策对企业创新的作用表现为“激励效应”;结合Tobit模型的影响因素分析发现,高新区与新区的财政政策效率影响因素差异较大,一些能对新区财政政策效率造成显著影响的因素,并不能对高新区财政政策效率造成影响,说明高新区的发展已相对成熟,对产业集聚及创新资源引导发挥了较好作用,而新区仍有提升的空间。<br>This paper uses the data of 18 national new district and its high-tech zone, through the four-stage DEA model analysis of the fiscal policy efficiency of enterprises in the process of innovation resource allocation, found that the fiscal policy efficiency of most local and high-tech zones is greater than 1. It shows that the effect of fiscal policy on enterprise innovation in most areas is “incentive effect”; and the fiscal policy efficiency of the central region is the smallest in both the local and the high-tech zone. Based on the analysis of the influence factors of the Tobit model, it is found that the influence factors of fiscal policy efficiency of high-tech zone and local area are quite different. Some of local fiscal policy efficiency have a significant impact factor, does not affect efficiency of fiscal policy in the zone, and indicates that the development of high-tech zone has reached the level of a relatively independent. %K 财政引导 创新资源配置 财政政策效率< %K br> %K innovative resource allocation fiscal policy efficiency high-tech zone %U http://hdxbcjb.cnjournals.net/ch/reader/view_abstract.aspx?file_no=20180316&flag=1