建设北京（京津冀）国际科技创新中心是国家重要战略部署，财政科技支出作为驱动区域创新的核心政策工具，其效能直接决定了京津冀协同创新的发展水平。本文以2008-2024年京津冀三省市面板数据为样本，采用面板校正标准误（PCSE）的双向固定效应模型，实证检验财政科技支出对区域创新能力的影响及异质性特征，并通过多维度稳健性检验、内生性处理与安慰剂检验验证结论可靠性。研究发现，财政科技支出对京津冀区域创新能力具有显著稳健的正向促进作用；该效应在2015年《京津冀协同发展规划纲要》正式实施后显著增强，且在北京、河北的驱动效果显著强于天津。本文丰富了区域协同背景下财政创新政策的相关研究，为京津冀科创中心建设与精准化财政政策制定提供了实证依据。

The construction of Beijing (Beijing-Tianjin-Hebei) International Science and technology innovation center is an important national strategic deployment. As a core policy tool to drive regional innovation, the effectiveness of Fiscal Science and technology expenditure directly determines the development level of Beijing Tianjin Hebei collaborative innovation. Taking the panel data of Beijing, Tianjin and Hebei provinces from 2008 to 2024 as samples, this paper empirically tests the impact of fiscal expenditure on science and technology on regional innovation ability and its heterogeneity characteristics by using the two-way fixed effect model of panel correction standard error (PCSE), and verifies the reliability of the conclusion by multi-dimensional robustness test, endogenous processing and placebo test. The results show that the fiscal expenditure on science and technology has a significant and stable positive role in promoting the innovation ability of Beijing Tianjin Hebei region; This effect was significantly enhanced after the official implementation of the Beijing Tianjin Hebei coordinated development planning outline in 2015, and the driving effect in Beijing and Hebei was significantly stronger than that in Tianjin. This paper enriches the relevant research on fiscal innovation policy under the background of regional synergy, and provides an empirical basis for the construction of Beijing Tianjin Hebei Science and technology innovation center and the formulation of precise fiscal policy.