财政行为空间互动是否加剧了雾霾污染?——基于财政-环境联邦主义的考察  

Does the Spatial Fiscal Behavior Exacerbate Haze Pollution?——Based on the Fiscal Federalism-Environmental Federalism

作　　者：李涛[1] 刘思玥 刘会 LI Tao;LIU Si-yue;LIU Hui(Accounting School, Chongqing University of Technology, Chongqing 40005)

机构地区：[1]重庆理工大学会计学院,重庆400054

出　　处：《现代财经（天津财经大学学报）》2018年第6期3-19,共17页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家社会科学基金项目(14CJL034);中国博士后科学基金特别资助项目(2014T70849)

摘　　要：十九大报告指出,青山绿水就是金山银山,强调了建设生态文明是中华民族永续发展的千年大计。雾霾大爆发与我国财政分权体制密切相关,本文旨在研究财政行为空间互动对雾霾污染的影响。具体以财政-环境联邦主义为理论基础,以财政分配、引资、支出行为为主线,采用空间Durbin模型实证探索财政行为空间互动对雾霾污染的作用机制。研究发现,财政分配行为空间互动恶化了雾霾污染,过度分权将不利于获得全局治霾效益;引资行为空间互动表现出一种"竞争到顶"的积极作用;财政支出行为具有空间互斥影响,但总体上改善雾霾污染。根据本文结论,中央-财政关系的优化、促进环境事权与支出责任相匹配、财政支出兼顾规模与结构、治霾成本补偿机制、"组团化"联合治理将是雾霾治理的重要抓手。The 19th CPC National Congress report pointed out that the green mountains and rivers are like gold and silver, and emphasized that the construction of ecological civilization is essential for Chinese nation＇s Millennium development. The haze eruption is closely related to the fiscal decentralization system in China. This paper aims to study the influence of the spatial interaction of financial behavior on the fog and haze pollution. Based on the theory of fiscal environmental federalism, taking the fiscal allocation, investment and expenditure behavior as the main line, the spatial Durbin model is used to explore the mechanism of interaction between fiscal behavior and haze pol- lution. The study found that the financial allocation behavior of spatial interaction has worsened the haze pollution, and excessive decentralization will not be conducive to global governance haze benefit; interactive investment behavior space showed a positive role as a ＂Top competition＂; The behavior of fiscal expenditure has a mutually exclusive effect on each other, but it can improve the haze pollution in general. According to the conclusion of this paper, the optimization of central financial relations, the matching of environmental responsibilities and expenditure responsibilities, the scale and structure of fiscal expenditure, the cost compensation mechanism of haze treatment and the joint governance of ＂clustering＂ are important aspects for haze governance.

关 键 词：财政行为 雾霾 空间效应 财政联邦主义 环境联邦主义 

分 类 号：F810.4[经济管理—财政学]