本文首先探讨财政科技支出和科技创新影响经济高质量发展的理论机制，并提出研究假设；其次，以2012-2021年全国30个省份相关数据为样本，构建经济高质量发展的指标体系，并对经济高质量发展、财政支出和科技创新发展水平进行测度与分析；再次，通过多元线性逐步回归模型实证分析了财政科技支出和科技创新对经济高质量发展的影响。研究结果显示：财政科技支出和科技创新能够促进经济高质量发展；科技创新对财政科技支出有中介效应；城乡收入差距对经济高质量发展具有抑制作用；产业结构对经济高质量发展有显著的促进作用。最后给出政策建议：增加财政科技支出和科技创新发展的投入力度；缩小城乡收入差距，降低对经济高质量发展的抑制作用；优化产业结构，促进第三产业发展。

Firstly in this article relevant data from 30 provinces in China from 2012 to 2021 were taken as samples to construct an indicator system for high-quality economic development, and the development levels of high-quality economic development, fiscal technology expenditure, and technological innovation were measured and analyzed. Secondly, the impact of fiscal science and technology expenditure and technological innovation on high-quality economic development was empirically analyzed through a multiple linear stepwise regression model. The research results show that fiscal technology expenditure and technological innovation can promote high-quality economic development; technological innovation has a mediating effect on fiscal expenditure on science and technology; the urban-rural income gap has a restraining effect on high-quality economic development; the industrial structure has a significant promoting effect on high-quality economic development. Finally, policy recommendations are given: increase fiscal expenditure on science and technology and investment in scientific and technological innovation development; narrow the income gap between urban and rural areas and reduce the inhibitory effect on high-quality economic development; optimize industrial structure and promote the development of the tertiary industry.