数字经济赋能地方政府财政可持续性的路径研究

Research on the Path of Empowering Local Government Fiscal Sustainability with Digital Economy

摘要: 数字经济的蓬勃发展为地方政府财政可持续性建设开辟了新路径。本文系统剖析了数字经济赋能地方财政可持续性的作用路径，研究发现：数字技术不仅能推动传统产业转型升级，还能催生电子商务、数字金融等新业态，进而实现地方税基的持续拓展；同时，数字经济深度融入政务服务、税收征管与财政决策等环节，有效驱动财政治理体系与治理能力现代化。在此基础上，本文进一步揭示了当前实践中面临的制度性、技术性与管理性三重挑战，并提出相应的制度创新、技术升级与管理优化建议。

Abstract: The booming development of the digital economy has opened up a new path for the sustainable construction of local government finances. This article systematically analyzes the role path of digital economy in empowering local fiscal sustainability, and finds that digital technology can not only promote the transformation and upgrading of traditional industries, but also give birth to new formats such as e-commerce and digital finance, thereby achieving the continuous expansion of local tax bases; at the same time, the digital economy is deeply integrated into government services, tax collection and management, and fiscal decision-making, effectively driving the modernization of the fiscal governance system and governance capacity. On this basis, this article further reveals the three challenges faced in current practice: institutional, technological, and managerial, and proposes corresponding suggestions for institutional innovation, technological upgrading, and management optimization.