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<p>Effective government governance is crucial for carbon reduction, especially through fiscal science and technology expenditure efficiency (FSTEE), which acts as a key driver during the shift to low-carbon economic systems. Nevertheless, the extant literature has mostly emphasized the carbon abatement effects of the expenditure scale while paying insufficient attention to its efficiency. Consequently, the precise impact of FSTEE on carbon emissions remains unclear. Drawing on provincial-level panel data of China spanning 1998–2021, this study applies a fixed-effects specification to discuss the nexus between FSTEE and carbon intensity (CI). Results reveal that FSTEE can effectively reduce CI, which suggests that increasing FSTEE could enable China to achieve its carbon reduction targets. Moreover, CI decreases greatly for coastal areas as a result of FSTEE. Mechanism analysis further identifies industrial structure upgrading and electricity consumption as two primary channels through which FSTEE influences CI. Therefore, our analysis underscores the pivotal role of FSTEE in mitigating CI and offers policy recommendations for governments in China to facilitate a low-carbon economic transformation.</p>

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Decreasing China’s carbon intensity through fiscal science and technology expenditure efficiency

  • 期刊论文

  • 发表日期：

    2026年4月16日

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  • Liangliang Liu,
  • Huanhuan Pan,
  • Wenqing Zhang

摘要

Effective government governance is crucial for carbon reduction, especially through fiscal science and technology expenditure efficiency (FSTEE), which acts as a key driver during the shift to low-carbon economic systems. Nevertheless, the extant literature has mostly emphasized the carbon abatement effects of the expenditure scale while paying insufficient attention to its efficiency. Consequently, the precise impact of FSTEE on carbon emissions remains unclear. Drawing on provincial-level panel data of China spanning 1998–2021, this study applies a fixed-effects specification to discuss the nexus between FSTEE and carbon intensity (CI). Results reveal that FSTEE can effectively reduce CI, which suggests that increasing FSTEE could enable China to achieve its carbon reduction targets. Moreover, CI decreases greatly for coastal areas as a result of FSTEE. Mechanism analysis further identifies industrial structure upgrading and electricity consumption as two primary channels through which FSTEE influences CI. Therefore, our analysis underscores the pivotal role of FSTEE in mitigating CI and offers policy recommendations for governments in China to facilitate a low-carbon economic transformation.