技术经济与管理研究

城乡高质量融合是促进城乡协调发展、实现城乡共同富裕的必由之路，财政金融协同是当前我国建立现代财税金融体制的重要政策工具，厘清二者间的内在逻辑关联对实现高质量发展意义重大。选取2013—2023年我国30个省级面板数据，实证分析财政金融协同对城乡高质量融合的影响机制与调节效应。研究发现，财政金融协同能够显著促进城乡高质量融合，这一结果在经过内生性处理与稳健性检验后仍旧成立。机制检验表明，财政金融协同能够通过促进基本公共服务均等化助力城乡高质量融合。调节效应显示，全国统一大市场建设能够强化财政金融协同对城乡高质量融合的促进作用。异质性检验表明，财政金融协同对城乡高质量融合的促进作用在粮食产销平衡区与主销区、平原地区与丘陵地区更显著。

The high-quality integration of urban and rural areas is the only way to promote coordinated development and achieve common prosperity between urban and rural areas. Fiscal and financial coordination is an important policy tool for China to promote the establishment of a modern fiscal and financial system. Clarifying the inherent logical relationship between the two is of great significance for achieving high-quality development. Using panel data from 30 provinces in China's mainland from 2013 to 2023,this study empirically examines the impact mechanism and regulatory effect of fiscal and financial synergy on high-quality urban-rural integration. Research has found that fiscal and financial synergy can significantly promote high-quality integration between urban and rural areas,and this result still holds true after endogeneity treatment and multiple rounds of robustness testing. Mechanism testing shows that fiscal and financial synergy can help promote high-quality urban-rural integration by promoting equalization of basic public services. The regulatory effect shows that the construction of a unified national market can strengthen the promotion effect of fiscal and financial coordination on the high-quality integration of urban and rural areas. Heterogeneity testing shows that the promotion effect of fiscal and financial synergy on high-quality urban-rural integration is more significant in the areas of grain production and sales balance and main sales areas,as well as in plain and hilly areas.