财政分权促进还是抑制了公共环境支出——基于中国省级面板数据的经验分析  

Has Fiscal Decentralization Promoted or Restricted Public Environmental Expenditure? An Empirical Analysis Based on China's Provincial Panel Data

作　　者：辛冲冲 周全林[2] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073 [2]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《当代财经》2018年第1期24-35,共12页Contemporary Finance and Economics

基　　金：国家社会科学基金重大项目"地方政府性债务管理和风险防范研究"(12&ZD047);中南财经政法大学研究生科研创新项目"中国省域财政竞争力的空间格局演变及影响因素研究"(2017Y/J0410)

摘　　要：公共环境支出是实现生态保护、环境治理的重要手段,而财政分权体制又是影响地方政府支出偏好的关键因素。为进一步识别财政分权是否对地方政府公共环境治理行为存在负激励,利用2007—2015年中国省级面板数据,从收入分权和支出分权两个维度探讨了中国式财政分权对公共环境支出的影响效应。研究结果表明:无论是收入分权还是支出分权,均与公共环境支出之间呈显著的负相关关系,证实了现行财政分权体制对地方政府公共环境治理行为存在一定的激励扭曲和约束不足等问题。因此,要推进绿色发展,建设美丽中国,应当从制度环境、中央和地方财权与事权关系、转移支付制度、地区间联动协作治理模式以及环保理念等方面加以改善。Public environmental expenditure is an important means to achieve ecological protection and environmental governance, while the fiscal decentralization system is a key factor affecting the preferences of government expenditures. In order to further identify whether fiscal decentralization has negative incentive towards the public environment governance of local governments, this paper makes use of China＇ s provincial panel data from 2007 to 2015 to explore the impact of China＇s fiscal de- centralization on public environment expenditures from the two dimensions of income decentralization and expenditure decentralization. The results show that both fiscal decentralization and expenditure de- centralization are significantly and negatively correlated to public environmental expenditures, which verifies that the current fiscal decentralization system has some problems in the public environmental governance of local governments, such as distorted stimulations, insufficient restrictions, and so on. Therefore, in order to promote the green development and build a beautiful China, it is necessary to improve the institutional environment, the relationship between the central and local governments, the transfer payment system, the regional cooperative governance model and the environmental protection concept.

关 键 词：财政分权 公共环境支出 生态保护 收入分权度 支出分权度 

分 类 号：F812.2[经济管理—财政学]