财政分权和晋升激励对城市环境污染的影响——兼论绿色考核对我国环境治理的重要性  

Influences of fiscal decentralization and promotion incentive on urban environmental pollution: also on the importance of green appraisal for China's environmental governance

作　　者：韩国高[1] 张超 

机构地区：[1]东北财经大学投资工程管理学院

出　　处：《城市问题》2018年第2期25-35,共11页Urban Problems

基　　金：国家自然科学基金青年项目(71403043)

摘　　要：利用动态系统GMM面板数据模型,考察了财政分权、晋升激励对我国城市环境污染的影响及其区域性差异。结果显示:财政分权制度对环境污染具有显著正向影响,并且财政收入分权对环境污染造成的正向影响要大于财政支出分权;以GDP考核为主的官员晋升制度对环境污染也具有显著的正向影响;财政分权制度和晋升激励制度对环境污染的影响呈现出相同的区域差异性,二者对中西部地区环境污染的影响均大于东部地区;在对官员晋升进行经济考核的基础上进一步加入"绿色考核",重新构建兼顾经济与环境的官员综合晋升激励指数,发现随着绿色考核在综合考核中的比重加大,环境污染程度会逐渐下降。By using dynamic System GMM Panel Data Model,this essay examines the influences on the urban environment pollution by fiscal decentralization and promotion incentive and their regional differences. The results show that the system of fiscal decentralization has a significantly positive influence on environment pollution,and the positive influence of fiscal revenue decentralization on environmental pollution is larger than that of fiscal expenditure decentralization; The appraisal system of official promotion based on GDP also has the significantly positive influence on environment pollution; The influences of fiscal decentralization system and promotion incentive system on environmental pollution show the same regional differences,and the influences on the environmental pollution in the central and western regions is larger than that in eastern region. Furthermore,this essay shows that the degree of environment pollution gradually decreased as the proportion of green appraisal in comprehensive appraisal increased by integrating green appraisal into the economy appraisal of official promotion to rebuild the comprehensive appraisal index of taking account of both the economy and environment.

关 键 词：财政分权 晋升激励 环境污染 绿色考核 

分 类 号：F299.23[经济管理—国民经济] X321[环境科学与工程—环境工程]