财政压力、政府目标设立与环境治理  

Fiscal Pressure,Government Goal Setting,and Environmental Governance

作　　者：毛晖[1] 王明月 Mao Hui;Wang Mingyue

机构地区：[1]中南财经政法大学财政税务学院

出　　处：《财政科学》2024年第5期38-57,共20页Fiscal Science

基　　金：教育部人文社会科学研究规划基金项目“区域环境规制的绿色增长效应研究——基于环境全要素生产率的视角”(项目编号:19YJAZH062);中央高校基本科研业务费专项资金项目(项目编号:2722024DK015)的资助。

摘　　要：近年来,我国地方政府面临财政压力加剧与环保考核力度加大的双重挑战。如何通过发展目标的设立与调整,在财力紧张的状况下提高环境治理水平,成为推进中国式现代化进程中亟待解决的问题。本文采用2007—2019年283个地级及以上城市环境数据与230万条土地交易微观数据,通过构建多重机制分析路径,考察了地方财政压力的环境效应。研究发现,财政压力对地方环境质量有显著的负向影响。机制分析表明,财政压力加剧时,地方事前与事后环节的环境规制力度会有所降低,包括“两高”行业土地出让面积加大、环保支出下降、环保处罚案件数减少等,因而加剧了污染排放。进一步分析发现,地方政府单一增长目标的设立在一定程度上加剧了财政压力的污染效应,而多维发展目标的设立则有助于缓解财政压力带来的环境污染。可见,地方政府将绿色发展纳入目标体系当中,有利于提升现实的城市环境质量。研究结论为地方政府积极探索多维发展目标战略、推进绿色高质量发展提供了政策启示。In recent years,local governments in China have been faced with the dual challenges of intensifying financial pressure and increasing environmental protection assessments.How to improve the level of environmental governance under financial constraints through the establishment and correction of development goals has become an important issue to be solved in the course of promoting Chinese-style modernization.This paper examines the environmental effects of local fiscal pressure by constructing multiple mechanism analysis paths using environmental data from 283 prefecture-level and above cities and 2.3 million land transaction microdata from 2007 to 2019.It is found that fiscal pressure has significant negative impact on local environmental quality.The mechanism analysis shows that fiscal pressure relatively reduces the local environmental regulation in the pre-event and post-event processes,including the increase of land grant area in the"two high"industries,the decrease of environmental protection expenditure,and the decrease of environmental protection penalty cases,thus exacerbating the pollution emission.This paper further finds that the establishment of a single growth target by local governments has exacerbated the pollution effect of financial pressure to a certain extent,while the establishment of multi-dimensional development goals helps to alleviate the environmental pollution brought about by fiscal pressure.It can be seen that local governments incorporate green development into the target system,which is conducive to improving the quality of the real urban environment.The findings of the study provide policy insights for local governments to actively explore the strategy of multi-dimensional development goals and promote green and high-quality development.

关 键 词：财政压力 环境治理 地方政府行为 多维目标驱动 

分 类 号：F812[经济管理—财政学]