财政支出政策能实现减污降碳协同效应吗?  

Can Fiscal Expenditure Policy Achieve Synergistic Effects of Pollution Reduction and Carbon Reduction?

作　　者：田嘉莉 付书科[1] 刘萧玮 Tian Jiali;Fu Shuke;Liu Xiaowei

机构地区：[1]武汉工程大学法商学院

出　　处：《财政科学》2022年第2期100-115,共16页Fiscal Science

基　　金：教育部人文社科基金项目“新时代社会转型背景下企业社会责任声誉形塑机制研究”(18YJCZH029);湖北省社会科学基金项目“环保财政支出政策的环境效应及优化策略研究”(2020206);武汉工程大学校内科学基金项目“财政支出政策的减污降碳协同效应研究”(K2021064)。

摘　　要：财政支出政策能够实现减污降碳协同效应,对于我国经济绿色发展具有重要意义。运用我国2007-2018年省级面板数据,构建动态空间杜宾模型分析财政支出政策的减污效应和降碳效应,在此基础上对减污降碳协同效应进行测算,并运用二维四象限分析法对测算结果进行对比分析。研究发现,财政支出政策能够实现减污降碳协同效应,其短期直接和间接效应明显,而长期直接和间接效应均不明显,说明财政支出政策对减污降碳的引导还不够;从不同财政支出政策来看,其减污降碳效应根据政策或污染物的不同而有所差异,进一步对比不同财政支出政策的减污降碳协同效应评估指数,发现二氧化硫和二氧化碳的减污降碳协同效应指数最高的是实施交通运输财政支出政策,氨氮、化学需氧量分别和二氧化碳的减污降碳协同效应指数最高的均为实施农林水财政支出政策。The fiscal expenditure policy can achieve the synergistic effect of reducing pollution and carbon,which is of great significance to the green development of China's economy.Based on the provincial panel data from 2007 to 2018 in China,the dynamic Spatial Dubin Model(SDM)was constructed to analyze the pollution reduc-tion effects and carbon reduction effects of fiscal expenditure policies.On this basis,the synergistic effect of pollution reduction and carbon reduction was estimated,and the results were compared and analyzed by 2-di-mention-4-quardrant analysis method.The study found that the fiscal expenditure policy can achieve the syn-ergistic effect of pollution reduction and carbon reduction.The direct effect is obvious,but the indirect effect is not obvious,and the long-term and short-term effects are not significant,indicating that the fiscal expenditure policy is not enough to guide pollution and carbon reduction.From the perspective of different fiscal expenditure policies,the pollution and carbon reduction effects vary according to different policies or pollutants.Further comparing the evaluation index of synergistic effect of pollution reduction and carbon reduction of different fiscal expenditure policies,it is found that the highest synergistic effect index of SO2 and CO2 is the implementation of transportation fiscal expenditure policy.The highest synergistic effect index of ammonia nitrogen,COD and CO2 on pollution reduction and carbon reduction is the implementation of fiscal expenditure policy on agriculture,forestry and water.

关 键 词：财政支出政策 减污降碳 协同效应 

分 类 号：F812.45[经济管理—财政学]