地方财政体制改革下的碳减排该何去何从?  

How does the Reduction of Carbon Emissions Develop under the Finance System Reformation?

作　　者：王娟[1] 王伟域 宋怡霏 WANG Juan;WANG Wei-yu;SONG Yi-fei(School of Management,Wuhan Institute of Technology,Wuhan 430073,China;National Tax Institute of SAT,Yangzhou 225007,China)

机构地区：[1]武汉工程大学管理学院,湖北武汉430073 [2]国家税务总局税务干部进修学院,江苏扬州225007

出　　处：《现代财经（天津财经大学学报）》2019年第8期71-86,共16页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：湖北省教育厅人文社会科学研究项目(18Y072);湖北省教育厅高等学校哲学社会科学研究重大项目(18ZD023)

摘　　要：在深化财政体制改革的大背景下,如何调整地方财政支出模式从而实现碳减排的目标成为越来越重要的研究内容。采用1996-2017年省级动态面板数据分别检验了财政支出规模变动与碳减排,财政支出结构变更与碳减排之间的关系。实证结论表明,地方政府财政支出规模的提高会带来人均碳排放量及碳排放强度的增加;非经济性公共支出占财政支出比重的提高导致人均碳排放量及碳排放强度的降低。单项公共支出结构对碳减排的影响具有显著差异性。此外,非经济性公共支出结构的提高只对第二与第三产业的碳减排有显著影响;财政支出规模的提高会带来所有产业人均碳排放量的增加。最后,文章检验发现,财政支出模式对碳排放的影响并没有因为东中西部地区的不同而存在显著性差异;但在直辖市和非直辖市之间存在着显著差异,直辖市内财政支出模式相对有助于碳减排;自治区和非自治区之间也存在显著差异,自治区财政支出模式更不利于碳减排。Under the background of the Finance System Reformation,how to adjust the local fiscal expenditure mode to achieve the goal of carbon emission reduction is an important research content.This paper,using provincial-level dynamic panel data from 1996 to 2017,studies the relationship between financial expenditure scale and the reduction of carbon emissions and that between financial expenditure structure and the reduction of carbon emissions.It shows that there is positive correlated relationship between financial expenditure scale and per capita carbon emissions(or carbon emissions intensity),and negative correlated relationship between financial expenditure structure and per capita carbon emissions(or carbon emissions intensity).There are significant differences in the influence of subentry public expenditure structure on carbon emission reduction.In addition,the increase of financial expenditure structure leads to the reduction of carbon emissions only in the second and third industries,but the effect of financial expenditure scale occurs is in all the industries.Finally,the paper finds that the influence of fiscal expenditure pattern on carbon emission is not significantly different due to the differences between eastern and western regions.However,there are significant differences between municipalities and non-municipalities.There are also significant differences between autonomous regions and non-autonomous regions,and the fiscal expenditure pattern of autonomous regions is more unfavorable to carbon emission reduction.

关 键 词：碳减排 财政体制改革 财政支出模式 异质性分析 

分 类 号：F271[经济管理—企业管理]