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机构地区:[1]首都经济贸易大学财政税务学院
出 处:《财政科学》2019年第7期64-74,共11页Fiscal Science
基 金:环境保护部环境规划院统筹环境与经济协调发展课题(2017A234&2018A082);北京市社会科学基金项目(18YJC016);北京市优秀人才培养资助青年骨干个人项目(2017000020124G186)
摘 要:本文基于京津冀及周边10个地市的面板数据进行分析,以财政环保支出为主要解释变量,充分考虑气象、能源和经济结构等影响大气污染状况的重要因素和区域特征,研究财政支出政策对大气污染治理的有效性。实证研究结果显示,财政环保支出与大气污染程度呈“倒U形”,财政资金的投入能有效改善大气污染状况,在达到治理拐点前存在财政环保支出的边际效率递减规律。据此本文对下一步京津冀地区大气污染治理提出相应的财政支出政策建议。Based on the panel data of Beijing, Tianjin, Hebei and the surrounding 10 cities, this article takes fiscal environmental protection expenditure as the main explanatory variable, and fully considers the important factors and regional characteristics of meteorological, energy and economic structure that affect air pollution, and studies on the effectiveness of financial expenditure policy for air pollution control. The empirical research results show that the fiscal environmental protection expenditure and the level of air pollution are inverted "U"-shaped, and the input of fiscal funds can effectively improve the air pollution situation. Before the governance turning point, there is a law of diminishing marginal efficiency of fiscal environmental protection expenditure. According to the empirical results, the corresponding financial expenditure policy recommendations for the next step of air pollution control in the Beijing-Tianjin-Hebei region are proposed.
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