财政分权与环境污染——基于空间计量的实证分析

摘要

Using the panel data of China's 30 provinces during 2004-2014,and controlling the spatial correlation effect of environmental pollution by Spatial Econometric Model,this paper examines the effects of fiscal decentralization on environmental pollution empirically based on two perspectives of fiscal revenue decentralization and fiscal expenditure decentralization.According to the study,fiscal revenue decentralization has a significant positive effect on environmental pollution,while the effect of fiscal expenditure decentralization on environmental pollution is significantly negative.These reflect that the fiscal decentralization of the central and local governments has worsened the environmental pollution,and fiscal expenditure decentralization is conducive to reducing environmental pollution.The conclusion of this paper provides beneficial references for optimizing the relationship between central government and local government,and promoting the development of green economy in China.%采用2004-2014年中国各省区的面板数据,通过构建空间计量经济学模型,在控制环境污染可能存在的空间关联效应的基础上,从财政收入分权和财政支出分权两个角度,实证考察了财政分权对环境污染的影响效应.研究发现,财政收入分权对环境污染具有显著的正向影响,而财政支出分权对环境污染的影响效应则显著为负,说明中央和地方政府的财政收入分权恶化了环境污染,财政支出分权则有利于降低环境污染.文章研究结论为优化中央和地方政府的关系,以及促进中国绿色经济发展提供启示.