政府间环境分权与环境治理绩效:机制梳理和框架重构  

Intergovernmental Environmental Decentralization and Environmental Governance Performance:Mechanism Sorting and Framework Reconstruction

作　　者：周波[1] 李闯 ZHOU Bo;LI Chuang

机构地区：[1]东北财经大学财政税务学院

出　　处：《中央财经大学学报》2024年第11期25-35,共11页Journal of Central University of Finance & Economics

基　　金：国家自然科学基金项目“财政分权、政府间经济职能分工与我国宏观经济稳定:生成机制、实证检验与改革方略选择”(项目编号:71873024);辽宁省教育厅重点项目“政府间环保事权配置与环境治理绩效:经济职能与公共事务治理职能协调框架”(项目编号:LJ112410173049);辽宁省社会科学规划基金重大委托项目“有机结合扩大内需与供给侧结构性改革的财政货币政策协同机制研究”(项目编号:L23ZD054)。

摘　　要：为剖析经济-环境“黑箱”关系背后的作用机制,我国学界通常将财政分权体制安排作为备受关注的重要影响因素,并总体上得到财政分权导致环境质量恶化的结论。基于文献梳理,本文认为,为实现环境保护长效治理,在我国属地化环境保护管理体制安排下,应突出强调政府间环境保护分权并细化为规范的政府间环境保护事权、事责划分而非财政分权的环境保护和治理绩效作用。为此,笔者建立政府职能目标冲突与协调视域下的政府间环境保护事权划分与配置理论分析框架,依循事权、事责和支出责任划分与配置主线,揭示在“中央政府决策、地方政府执行”的政府间功能性分权框架中中央和地方政府以环境支出、环境监管和规制在内的环境政策制定和实施逻辑,进而从协调政府经济发展职能和公共事务治理职能冲突高度阐释与政府间生态环境保护和治理分权相联系的环境保护和治理绩效。To analyze the mechanism behind the economic-environmental“black box”relationship,the academic community in China usually regards the institutional arrangement of fiscal decentralization as an important influencing factor that has attracted much attention,and generally concludes that fiscal decentralization leads to the deterioration of environmental quality.Based on literature review,this article argues that in order to achieve long-term governance of environmental protection,under the institutional arrangement of localized environmental protection management in China,the role of inter-governmental environmental protection decentralization should be highlighted and refined into a standardized inter-governmental environmental protection authority and responsibility division rather than financial decentralization.Therefore,this article establishes a theoretical analysis framework for the division and allocation of inter-governmental environmental protection powers from the perspective of conflicting and coordinating government functional objectives.Following the main line of division and allocation of powers,responsibilities,and expenditure responsibilities,it reveals the logic of environmental policy formulation and implementation by central and local governments,including environmental expenditure,environmental supervision,and regulation,in the inter-governmental functional decentralization framework of“central government decision-making,local government implementation”.Furthermore,from the perspective of coordinating government economic development functions and public affairs governance functions,it explains the environmental protection and governance performance related to inter-governmental ecological environment protection and governance decentralization.

关 键 词：财政分权 环境治理绩效 政府间环境保护事权划分 

分 类 号：F810[经济管理—财政学]