财政分权对我国环境污染的影响——基于产业结构和经济发展水平的视角  

The Impact of Fiscal Decentralization on Environmental Pollution in China——Based on the Perspective of Industrial Structure and Economic Development

作　　者：肖超 肖挺[2] XIAO Chao;XIAO Ting(Postdoctoral Research Station,Jiangxi University of Finance and Economics, Nanchang 330013, China;School of International Economics and Trade,Jiangxi University of Finance and Economics, Nanchang 330013, China)

机构地区：[1]江西财经大学博士后流动站,江西南昌330013 [2]江西财经大学国际经贸学院,江西南昌330013

出　　处：《华东经济管理》2019年第11期72-77,共6页East China Economic Management

基　　金：国家自然科学基金项目“组织生态视角下制造企业进入与推出服务化组织种群影响因素的实证分析”(71762012);江西省社会科学“十三五”规划项目“制造业‘服务化困境’成因的多角度研究:作用机理与定量评估”(18YJ12)

摘　　要：现有文献探讨财政分权对环境污染的影响时大都忽略了财政分权与经济发展水平和产业结构之间的关联性。文章以二氧化硫排放量测度环境污染水平,在估算财政分权对污染排放的影响时加入经济发展水平和产业结构作为门限变量。结果表明,财政分权加剧了污染,但是随着经济发展水平的提高,这种作用会减弱。此外,当服务业比重提高时,财政分权对于环境污染的不利影响也将减弱。这意味从环境保护的角度看,中央政府给予各省的财政自主权应有所差异。特别是对于经济发展相对落后且第三产业比重较低的省份,中央政府应对其财政自主权有更严格的约束。When discussing the impact of fiscal decentralization on environmental pollution,the existing literature mostly neglects the correlation between fiscal decentralization and economic development level and industrial structure. In this paper,sulfur dioxide emission measurement is used to measure the level of environmental pollution,and economic development level and industrial structure are added as threshold variables in estimating the impact of fiscal decentralization on pollution emission. The results show that fiscal decentralization aggravates pollution,but with the improvement of economic development level,this effect will be weakened. In addition,when the proportion of service industry increases,the adverse impact of fiscal decentralization on environmental pollution will also be weakened,which means that from the perspective of environmental protection,the financial autonomy granted by the central government to the provinces should be different. Especially for provinces where economic development is relatively backward and the proportion of the third industries is relatively low,the central government should be more restrictive to its fiscal autonomy.

关 键 词：污染排放 财权分配 产业结构 门限回归 

分 类 号：F812.2[经济管理—财政学] F205