财政分权、节能环保支出与绿色发展  

Fiscal Decentralization,Expenditure of Energy Saving and Environmental Protection and Green Development

作　　者：和立道 王英杰 张鑫娜 HE Lidao;WANG Yingjie;ZHANG Xinna(School of Public Finance and Public Management,Yunnan University of Finance and Economics,Kunming 650221,China)

机构地区：[1]云南财经大学财政与公共管理学院,云南昆明650221

出　　处：《经济与管理评论》2018年第6期25-35,共11页Review of Economy and Management

基　　金：国家自然科学基金项目"主体功能区规划下多民族地区城乡基本公共服务均等化问题研究"(71263053);国家自然科学基金项目"贫困地区的经济可持续发展与预防返贫研究"(71863034);云南省哲学社会科学研究基地课题"云南省贫困地区精准扶贫开发政策的反馈机制研究"(JD2017YB17);云南省教育厅科学研究基金项目"财政分权对地方不同类别污染治理的影响机制--基于云南省各州市的研究"(2018Y107)

摘　　要："绿色发展"已经成为我国五大发展理念之一。既充分考虑中国的财政分权模式,又纳入政治体制因素,在运用能源消耗、环境质量、空气污染多维指标衡量"绿色发展"的基础上,研究节能环保支出对绿色经济发展的影响。研究发现,在现有财政分权模式下,财政分权有利于地方政府加大节能环保支出,进而影响整体环境质量,但也存在支出效率低的问题。同时,在地方政府官员由中央政府任命的政治体制下,官员出于"政绩"提升的考虑,加上政府与居民之间存在信息不对称,将进一步影响节能环保支出的效率。根据以上结果,在现有的财政分权和政治体制下,应尽快建立更为严格的节能环保政策审核体系,并逐步完善地方环保支出效率评价体系,以提高节能环保支出效率,促进"绿色发展"。＂ Green development＂ has become one of the five major development concepts of China. Considenng both China＇s fiscal decentralization model and the political system factors, using energy consumption, environmental quality and air pollution to measure the ＂green development＂ , this article studies the impact of the expenditure of energy saving and environmental protection on the green economic development. The study finds that under the existing fiscal decentralization model, fiscal decentralization is conducive tor local governments to increase the expenditure tor energy saving and environmental protection, and theretore affects the overall environmental quality, but low efficiency of expenditure exists. At the same time, under the political system where local government officials are appointed by the central government, officials＂ pursuing their own ＂ good administrative performance＂ and the information asymmetry between the government and residents thrther worsen the efficiency of the expenditure tor energy saving and environmental protection. Based on the above results, under the existing fiscal decentralization and political system, it is proposed to establish a more stringent policy approval system tor energy saving and environmental protection as soon as possible and to improve the efficiency evaluation system tor the local expenditure of energy saving and environmental protection, in order to improve the efficiency of the expenditure of energy saving and environmental protection and promote the ＂green development＂.

关 键 词：财政分权 节能环保支出 绿色发展 支出效率 

分 类 号：F810.2[经济管理—财政学]