财政环境保护支出效应分析——基于2007—2015年中国30个省份的面板数据  

Performance Analysis of Fiscal Expenditures on Environmental Protection——Based on the Panel Data of 30 Provinces of China in 2007—2015

作　　者：臧传琴[1] 陈蒙 Zang Chuanqin1;Chen Meng2

机构地区：[1]山东财经大学经济学院

出　　处：《财经科学》2018年第6期68-79,共12页Finance & Economics

基　　金：国家社会科学基金项目:环境规制效应的区域差异及协调对策研究(15BJY056);山东省社科规划智库专项:山东省财政环境保护支出效应评价及其优化研究(18CZKJ15);山东省高等学校人文社科计划项目:财政环境保护支出效应评价及其优化研究——以山东省为例(J17RA085)的资助

摘　　要：财政环境保护支出既可以通过提供环境公共服务的方式直接作用于环境质量财政环境保护支出既可以通过提供环境公共服务的方式直接作用于环境质量,也可以通过对社会资本的引导作用间接影响环境质量社会资本的引导作用间接影响环境质量,其总效应取决于两种影响的大小。基于2007—2015年中国的经验数据验数据,本文建立了由环境方程和引致方程共同组成的动态面板模型,对财政环境保护支出效应进行了实证分析实证分析。结果发现：财政环境保护支出尽管增速较快,但并未实现环境质量的同步改善;财政环境保护支出不仅对环境质量产生了积极的直接影响护支出不仅对环境质量产生了积极的直接影响,也通过引导社会资本投资于环境保护领域而对环境产生了积极的间接影响了积极的间接影响;财政环境保护支出效应存在区域差异：中西部地区为正,而东部地区为负。提高资金使用效率金使用效率、积极引导社会资本投资环境保护事业、优化地方政府政绩考核标准无疑是提高财政环境保护支出效应的必要选择护支出效应的必要选择。Fiscal expenditures on environmental protection can directly act on environmental quality through provid- ing environmental public services, or indirectly affect the quality of the environment by guiding the social capital. Its total effect depends on the size of the two impacts. Based on China＇s empirical data from 2007 to 2015, this paper established a dynamic panel model consisting of environmental equation and induced equation and made an empirical analysis on the performance of fiscal expenditures on environmental protection. Results： the environmental protection expenditure growth rapidly, but did not realize the simultaneous improvement of environmental quality; environmental protection fiscal expenditure not only has a direct positive impact on the quality of the environment, but also has a positive indirect effect through the guide social capital investment in the field of environmental protection; there are regional differences in fiscal expenditure performance： environmental protection the Midwest is positive, while the eastern region is negative. Improving the efficiency of capital, actively guiding social capital to invest in environmental protection and optimizing the performance evaluation standard of local governments is undoubtedly a necessary option to improve the performance of fiscal expenditures on environmental protection.

关 键 词：城镇化 工业化 城乡收入差距 时空异质性 

分 类 号：F810.457[经济管理—财政学]