分权体制下地方政府财政支出的环境效应研究  

The Environmental Effects Research of Local Government Fiscal Expenditure under the Decentralization System

作　　者：马景 施淑蓉[1] 

机构地区：[1]湖南大学金融与统计学院,湖南长沙410079

出　　处：《经济数学》2018年第1期60-66,共7页Journal of Quantitative Economics

基　　金：教育部规划基金项目(12AJL0077YJA790030)

摘　　要：运用2000~2015年31个省级行政单位的数据,构建固定效应面板模型,实证研究分权体制下地方政府支出的环境效应.以"工业三废"作为环境质量衡量指标,考虑到中国式财政分权对地方财政支出的影响,引入财政分权度与财政支出规模的交叉项进行研究.研究结果显示:财政支出对环境质量的影响具有不确定性,财政分权与"工业三废"存在正相关关系,且通过财政支出规模间接的对"工业三废"产生负向影响.分权体制下政府财政支出规模对环境质量的影响存在区域差异,财政分权通过财政支出规模对高污染区域的"工业三废"减排作用最大,中度污染区域次之,轻度污染区域最小.Based on the panel data of 31 provinces＇ industry of China from 2000 to 2015 ,this paper constructed a model of fixed effect panel and empirically studied the environmental effects of local government expenditure under the decentralization system. This paper took the industrial ＂three wastes＂ as an index of environmental quality, considered the influence of Chinese fiscal decentralization on local fiscal expenditure and introduced the cross items of fiscal decentralization and fiscal expenditure scale. The results show that the influence of fiscal expenditure on environmental quality is uncertain. There is a positive corre- lation between fiscal decentralization and industrial wastes, and the scale of fiscal expenditure indirectly has a negative impact on industrial ＂three wastes＂. The influence of the scale of fiscal expenditure on environmental quality varies in different regions in decentralization, which matters most in emission reduction of highly polluted area, then that of moderately polluted area and finally that of lightly polluted area.

关 键 词：分权体制 地方财政支出 固定效应模型 环境质量 

分 类 号：F205[经济管理—国民经济]