环境财税政策与金融支持的碳减排治理效应--基于财政与金融相结合的视角  

Governance Effect of Environmental Fiscal and Tax Policy and Financial Support on Carbon Emission Reduction Based on the Combination of Fiscal Policy and Financial Support

作　　者：朱小会[1] 陆远权[1,2] 

机构地区：[1]重庆大学公共管理学院,重庆400044 [2]重庆师范大学重庆,401331

出　　处：《科技管理研究》2017年第3期203-209,共7页Science and Technology Management Research

基　　金：中国博士后科学基金面上项目“碳减排与经济增长的最优耦合测度及差别化减排方案设计”(2012M511898);重庆市人民政府发展研究中心项目“联动治理农村面源污染推进美丽乡村建设的对策研究”(2014-ZB-11)

摘　　要：从财政与金融联合治理碳排放出发,运用外部性与庇古税、科斯定理和协同治理理论阐释环境财税政策与金融支持对碳排放的作用机理,认为环境财税政策与金融支持共同影响碳排放;利用1999—2014年中国省级面板数据构建动态面板模型,采用GMM两步法实证检验环境财税政策与金融支持对碳排放的影响效应。研究结果表明:环境财税政策与碳排放显著负相关,获得金融支持较大的省份,其环境财税政策的碳减排效应更明显,金融低碳度与碳排放显著正相关。因此,政府应加大环境治理财税改革,加快发展碳金融;同时深化能源价格改革和产业结构升级,充分发挥环境财税政策与金融支持的碳减排联合治理效应。Focusing on the basic issue that the fiscal policy and financial support influence carbon emissions, this paper uses external theory, Bigu tax, Coase theory and collaborative governance theory to interpret the mechanism of environmental tax policy and financial support influencing carbon emissions. Uses 1999--2014 Chinese provincial panel data, builds dynamic panel model, uses GMM two-step method to test the effects of environmental fiscal policy and financial support on carbon emissions. The results show that： increasing the environmental fiscal and tax are significantly negatively related to the carbon emissions, obtaining much more financial support, carbon emission reduction effect is more obvious, low carbon finance and carbon emission are positively related. Therefore, the government should increase environmental governance fiscal reform, accelerate the development of carbon finance, deepen the reform of energy prices and industrial structure upgrading, and give full play to the environmental taxation policy and the financial support.

关 键 词：环境财税政策 金融支持 碳排放 效应 

分 类 号：F812.42[经济管理—财政学] F832[环境科学与工程—环境科学] X196