财政收支结构变动、产业结构转型与环境质量改善  

The Fiscal Revenue and Expenditure Structure Change,Industrial Structure Transformation and Ecological Environment Quality Improvement

作　　者：刘俸奇 张同斌[2] Liu Fengqi;Zhang Tongbin

机构地区：[1]厦门大学邹至庄经济研究中心 [2]东北财经大学经济学院、经济计量分析与预测研究中心

出　　处：《财政研究》2020年第10期57-73,共17页Public Finance Research

基　　金：国家社会科学基金项目“中国高质量发展框架下经济增长与环境改善的政策协调机制研究”(18FJY003);辽宁省“兴辽英才计划”青年拔尖人才项目“中国经济高质量发展的科学测度、动力转换与政策效应研究”(XLYC1907115)的资助。

摘　　要：本文构建了包含财政收支结构、产业结构和环境质量的动态一般均衡模型,对财政收支结构调整的影响效果进行了模拟研究。结论发现,财政支出结构由生产性支出向消费性和服务性支出的偏向,以及财政收入来源由污染型企业向清洁型企业的倾斜,激发了清洁型产品需求并减缓了公共资本累积,对经济产出具有倒“U”型影响,但会持续促进产业结构升级,最终改善了环境质量。此外,环境污染程度的增强或环境规制强度的提高能够改变污染型企业的成本收益结构,放大财政收支结构变动对于经济与环境的影响效应。根据环境因素变化进行财政收支结构的动态调整,可以实现产业结构转型、环境质量提升与社会福利增进的多重红利。We construct a dynamic general equilibrium model including the structure of fiscal revenue and expenditure,industrial structure and the quality of ecological environment.The conclusion shows that the fiscal expenditure structure is biased from productive expenditure to consumption and service expenditure,and the fiscal revenue source is skewed from pollution enterprises to clean enterprises,which stimulates the demand of clean products and slows down the accumulation of public capital and has an inverted“U”effect on output and a positive effect on the quality of ecological environment.In addition,the enhancement of environmental pollution degree or the enhancement of environmental regulation intensity can change the cost-benefit structure of polluting enterprises and enlarge the impact of the change of financial revenue and expenditure structure on economy and environment.According to the change of environmental factors,the dynamic adjustment of fiscal revenue and expenditure structure can realize the multiple dividends of industrial structure transformation,environmental quality improvement and social welfare improvement.

关 键 词：财政收支结构 公共资本 产业结构 环境质量 动态一般均衡模型 

分 类 号：F812[经济管理—财政学]