基于投入产出率的财政环境保护支出效率研究——以吉林省地级市面板数据为依据的DEA-Tobit分析  

A Study of Expenditure Efficiency of Fiscal Environment Protection Based on Input-output Ratio——A DEA-Tobit Analysis Based on Panel Data of Prefectural-Level Cities of Jilin Province

作　　者：孙开[1] 孙琳[1] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《税务与经济》2016年第5期101-106,共6页Taxation and Economy

基　　金：教育部哲学社会科学重大课题攻关项目(项目编号:14JZD011);国家社会科学基金项目(项目编号:12BJY145)

摘　　要：政府财政的环境保护专项支出,在治理污染和保护生态环境方面发挥着重要的作用。采用吉林省2007~2012年财政环境保护支出数据,利用DEA-Tobit两阶段模型评价省内8个地级市的财政环保支出效率,对影响各市环境保护支出效率的因素进行受限因变量实证分析,结果表明,各地级市政府财政的环保支出效率水平不尽相同,应区别对待地采取改进措施。结合吉林省各地级市经济发展、环境保护的实际情况,应从优化投入规模和支出结构、提高监督管理水平、运用多种财政手段、调整产业结构、控制城市规模等方面着力提高财政环境保护支出效率。Special expenditure of environment protection from the government finance plays an important role in the pollution treatment and the protection of ecological environment. Based on the fiscal expenditure data of environment protection of Jilin Province from 2007 to 2012, an empirical study is conducted to analyze the factors which influence expenditure efficiency of environment protection in different cities with the application of DEA- Tobit two stage Model in this paper to evaluate the fiscal expenditure efficiency of environment protection of 8 prefectural-level cities. The result reveals that the expenditure efficiencies of different prefectural-level cities are different. Therefore, the effective measures should be taken according to their own conditions. Taking real condi- tions of economic development and environment protection of prefectural-level cities in Jilin Province into consid- eration, the government should take measures to strive to improve fiscal expenditure efficiency of environment protect. Firstly it is essential to optimize the investment scale and expenditure structure. Secondly, it is vital to improve supervision and management and adjust the industrial structure by means of a variety of financial instruments. Last but not least, it is still necessary to control the scale of cities.

关 键 词：环境保护支出 DEA-TOBIT模型 效率评价 

分 类 号：F810[经济管理—财政学]