绿色财政政策与绿色经济效率——基于节能减排综合示范城市政策的准自然实验  

Green Fiscal Policy and Green Economic Efficiency:A Quasi-Natural Experiment Based on the Comprehensive Energy Saving and Emission Reduction Demonstration Cities Policy

作　　者：陈言[1] 吕丽娟 Chen Yan;Lv Lijuan(The Center for Economic Research,Shandong University,Jinan 250100,China)

机构地区：[1]山东大学经济研究院,250100

出　　处：《南开经济研究》2024年第7期201-218,共18页Nankai Economic Studies

基　　金：国家社科基金一般项目“经济高质量发展阶段的资源错配影响要素收入分配的机制研究”(21BJL034);泰山学者工程专项经费资助项目“数字经济高质量发展问题研究”(TSTP20231259)的资助。

摘　　要：准确评估绿色财政政策对城市绿色经济效率的影响,对于实现经济发展与环境保护的“双赢”、践行绿色低碳道路有着重要意义。本文以节能减排财政政策综合示范城市作为准自然实验,基于2006—2021年281个城市的样本数据,以全域非径向距离函数测算城市绿色经济效率,构建异质性动态效应的交叠双重差分模型,实证检验绿色财政政策对城市绿色经济效率的影响。研究发现,示范城市建设显著提升了城市的绿色效率,这一结论在内生性检验、预期效应检验和安慰剂检验等一系列稳健性检验后仍然成立。异质性分析表明,政策效果在非老工业基地、大规模城市更为显著。机制分析表明,示范城市试点通过环境关注度、产业结构升级、绿色创新效应提升城市绿色经济效率。此外,绿色财政政策具有显著的空间溢出效应,并且能够实现微观企业绿色经济效率提升。以上结论为充分发挥绿色财政的政策效应和推进新时代国家治理现代化提供了政策启示。Accurately assessing the impact of green fiscal policy on city green economic efficiency(Gee)is significant for achieving a"win-win"situation between economic development and environmental protection and for implementing a green and low-carbon path.This paper takes the comprehensive demonstration cities of fiscal policies for energy saving and emission reduction(ESER)as a quasi-natural experiment.Based on sample data from 281 cities from 2006 to 2021,the study employs the non-radial directional distance function to measure Gee and uses staggered difference-in-differences models with heterogeneous dynamic effects to empirically examine the impact of ESER on urban Gee.The research findings indicate that ESER significantly improves Gee,the conclusion that holds even after a series of robustness tests,including the endogeneity test,anticipated effect test,and placebo test.Heterogeneity analysis reveals the policy effect is more significant in non-old industrial bases and large and medium-sized cities.Mechanism analysis suggests that ESER enhances Gee through increased environmental awareness,upgrading industrial structure,and promoting green innovation effects.Additionally,ESER exhibits significant spatial spillover effects and can enhance micro-enterprise Gee.The conclusions provide policy insights for fully realizing the policy effects of green fiscal policies and advancing the modernization of national governance in the new era.

关 键 词：绿色财政政策 节能减排 绿色经济效率 异质性交叠双重差分模型 

分 类 号：X196[环境科学与工程—环境科学] F812.0[经济管理—财政学] F124.5