环境目标压力下地方政府经济目标的策略调整——基于环境目标责任制的研究  

On the Strategic Adjustment of Local Government’s Economic Goals under the Pressure of Environmental Goals——Natural Experiment Based on the System of Responsibility for Environmental Targets

作　　者：谢贞发[1] 王轩 Xie Zhenfa;Wang Xuan

机构地区：[1]厦门大学经济学院财政系

出　　处：《财政研究》2022年第4期69-86,共18页Public Finance Research

基　　金：国家社会科学基金重大项目“基本公共服务均等化建设中的地方财政体制改革研究”(项目批准号:18ZDA096);国家自然科学基金面上项目“中国式政府间环境事权划分研究”(项目批准号:71673229)。

摘　　要：碳达峰和碳中和目标的提出凸显了环境目标与经济目标的权衡问题。本文利用“十一五”期间实施的环境目标责任制,考察了地方减排目标的增强对其他经济类目标设定的影响。结果发现,由于经济增长和环境治理之间在短期内存在着矛盾关系,因此环境目标责任制的实施使得地方政府在经济目标上进行了策略性调整。基于地区间减排目标的差异,本文利用双重差分模型进行了实证检验。结果发现,环境目标责任制实施后,相比低减排目标地区,高减排目标地区的经济增长目标和财政收入增长目标下降更多。对于固定资产投资增长目标,由于固定资产投资的经济拉动作用以及污染治理设施建设对固定资产投资的正向影响,因此相比于低减排目标地区,高减排目标地区的固定资产投资增长目标没有显著降低。本文的研究为新时期完善中国式政府目标责任制提供了一定的政策参考。The proposal of carbon peak and carbon neutral targets highlights the trade-off between environmental targets and economic targets.This paper uses the system of responsibitity for environmental targets implemented during the Eleventh Five-Year Plan period to examine the impact of the increase in the importance of environmental goals on the setting of other economic goals.The results show that due to the short-term contradiction between economic growth and environmental governance,the implementation of the system of resonsibility for environmental targets has lowered the local economic growth target and fiscal revenue growth target in high environmental target areas to ensure that economic and environmental targets can be completed smoothly.Regarding the growth target of fixed asset investment,since fixed asset investment could promote local economic and fiscal revenue growth,high environmental target areas would not lower their local fixed asset investment growth target.These results provide a certain policy reference for perfecting the Chinese government goal responsibility system in the new era.

关 键 词：环境目标责任制 经济目标 地方政府行为 

分 类 号：F812.4[经济管理—财政学] F207