财政纵向失衡对绿色发展的影响研究——兼论转移支付的调节作用  

Impact of Vertical Fiscal Imbalance on Green Development:Simultaneous Discussion on the Moderating Effect of Transfer Payment

作　　者：何嘉欣 王必达 HE Jiaxin;WANG Bida

机构地区：[1]兰州财经大学统计与数据科学学院,兰州730020 [2]兰州财经大学一带一路经济研究院,兰州730020

出　　处：《经济问题探索》2025年第4期176-190,共15页Inquiry Into Economic Issues

基　　金：国家社会科学基金项目“数字经济赋能区域协调发展的理论机制与实现路径研究”(24AJL008),项目负责人:王必达;国家社会科学基金项目“减税降费背景下地区税收流失规模测度与合作治理研究”(20BJY230),项目负责人:李永海;甘肃省科技计划资助优秀博士生项目“财政纵向失衡对绿色发展的影响研究”(24JRRA547),项目负责人:何嘉欣。

摘　　要：基于2008—2022年30个省域面板数据,将财政纵向失衡、转移支付和绿色发展纳入到同一研究框架,实证检验财政纵向失衡、转移支付对绿色发展的影响关系。研究发现,财政纵向失衡对绿色发展的影响呈现为负向作用,而转移支付可降低财政纵向失衡对绿色发展的抑制效应,具有负向调节作用。机制分析表明,财政纵向失衡通过影响政府财政支出结构偏向和加剧税收竞争,对绿色发展产生负向影响。进一步研究发现,财政纵向失衡在中西部地区、绿色技术创新水平较低以及财政汲取能力较弱的地区中,对绿色发展的抑制效应更为明显。并且会通过空间负向溢出效应,导致区域内整体绿色发展水平下降。因此,只有进一步深化财税体制改革,优化财政支出结构,因地制宜发展当地经济,才能增强地方财政自主能力,降低财政纵向失衡程度,提高绿色发展水平。Based on the panel data of 30 provinces(autonomous regions and municipalities)from 2009 to 2022,this paper incorporates vertical fiscal imbalance,transfer payments,and green development into the same research framework and empirically tests the impact relationship of vertical fiscal imbalance and transfer payments on green development.It is found that vertical fiscal imbalance has a negative impact on green development,while transfer payments can reduce the inhibitory effect of vertical fiscal imbalance on green development,and transfer payments have a negative moderating effect.Mechanism analysis shows that vertical fiscal imbalance has a negative impact on green development by influencing the structural bias of government fiscal expenditures and intensifying tax competition.Further research finds that the inhibitory effect of vertical fiscal imbalance on green development is more obvious in the central and western regions,regions with lower levels of green-technology innovation and weaker fiscal-extraction capacity.And it will lead to the decline of the overall green development level in the region through the spatial negative spillover effect.Therefore,only by further deepening the reform of the fiscal and taxation system,optimising the structure of fiscal expenditures and developing the local economy according to local conditions can we enhance local financial autonomy,reduce the degree of vertical fiscal imbalance and improve the level of green development.

关 键 词：财政纵向失衡 转移支付 绿色发展 

分 类 号：F812.2[经济管理—财政学]