减污降碳目标下优化我国地方政府环境保护支出研究  

Research on the Environmental Protection Expenditure of Local Government under the Goal of Carbon Reduction

作　　者：梅辉扬 Mei Huiyang

机构地区：[1]中国财政科学研究院研究生院

出　　处：《财政科学》2023年第3期67-79,共13页Fiscal Science

摘　　要：在减污降碳目标下,地方政府承担生态环境保护的主要事权与支出责任。财政作为国家治理的基础和重要支柱,环境保护支出是实现减污降碳目标的重要资金保障。本文通过梳理我国地方政府环境保护支出现状,采用全局超效率SBM模型测算了2007—2020年我国地方政府环境保护支出效率,针对我国地方政府环境保护支出存在的问题,从科学界定中央和地方政府环境保护事权、合理扩大地方政府环境保护支出规模、完善纵向与横向环境保护转移支付结构,以及强化环境支出绩效评价与资金引导作用四个方面提出了政策建议。Under the target of pollution and carbon reduction,local governments shoulder the main powers and expenditure responsibilities of ecological and environmental protection.As the foundation and important pillar of national governance,fiscal expenditure on environmental protection is an important financial guarantee for achieving the goals of reducing carbon and pollution.By combing the current situation of Chinese local government's environmental protection expenditure,this paper adopts the global super efficiency model to measure the efficiency of local government's environmental protection expenditure from 2007 to 2020.In view of the existing problems of Chinese local government's environmental protection expenditure,Policy suggestions are put forward from four aspects:scientific definition of central and local governments'environmental protection powers,reasonable expansion of local governments'environmental protection expenditure scale,improvement of vertical and horizontal transfer payment structure for environmental protection,and strengthening the performance evaluation of environmental expenditure and the guiding role of funds.

关 键 词：地方政府环境保护支出 全局超效率SBM模型 事权与支出责任 

分 类 号：F812.4[经济管理—财政学]