摘要
财政能力是衡量政府获取财政收入并为公共服务提供资金支持能力的重要指标。我国的环境污染防治长期以来主要划分为地方财政事权,然而,有关地方政府财政能力对于环境污染治理的影响未得到充分论述。本文聚焦省以下财政体制中地级及以上城市分析层面,基于2003-2019年278个地级及以上城市的面板数据,选取财政支出分权、财政自给度以及财政支出结构三项指标综合考量地方财政能力水平对于城市工业污染物排放状况的影响。研究发现,财政支出分权的提高以及支出结构中教育与科技类支出占比的提升总体上均能显著降低城市工业污染物的排放,而财政自给度的结果却不显著,且对不同污染物之间的效果不同。异质性分析表明,地方财政能力整体上对于非资源型城市以及非大气污染重点控制区城市的环境污染物排放的抑制作用更为明显,侧面反映出我国的工业化进程中资源型城市以及大气污染重点控制区城市的环境污染问题更为严重。因此建议在环境污染治理方面,应适度提高地方财政支出的自主安排能力,加强地方财政科教类投入,发挥人力资本与科技创新对环境污染治理的积极作用,并且根据不同污染物的属性类别以及不同地区之间生态环境条件的差异,做到具体情况具体分析。
Fiscal capacity is an important indicator to measure the government's ability to extract fiscal revenue and finance public goods and services.Environmental pollution prevention and control in China has been delegated as a major governing responsibility for local governments.However,the impact of local government fiscal capacity on environmental pollution control has not been fully investigated.This paper analyzes the role of fiscal capacity of the prefecture-and-above-level cities in China on local environmental governance on pollution.Based on a panel data covering 278 cities from 2003 to 2019,this paper selects three indicators to calculate the local governments'fiscal capacity,including fiscal expenditure decentralization,fiscal self-sufficiency rate and fiscal expenditure composition,and to analyze their impact on the discharge of various urban industrial pollutants.The study finds that increasing fiscal expenditure decentralization and the proportion of education,science and technology expenditures in total expenditure can significantly reduce the emission of urban industrial pollutants,while the results of fiscal self-sufficiency rate are not significant.Heterogeneity analysis shows that the increase of local fiscal capacity has more significant effect on environmental pollution control among cities that are not resource-dependent or selected as key air-pollution-control areas,which reflect that cities with the tradition of resource-extractive-based industralization path may have more severe pollution problem.Therefore,this paper recommends that a further delegation of fiscal expenditure resources and the increase in the proportion of science and education public investment should be considered as effective measure to facilitate local environmental pollution governance and control.
出处
《财政科学》
CSSCI
2022年第10期82-97,共16页
Fiscal Science
关键词
地方财政能力
财政支出分权
财政自给度
财政支出结构
环境污染治理
Fiscal Capacity of Local Governments
Fiscal Expenditure Decentralization
Fiscal Self-sufficiency Rate
Fiscal Expenditure Composition
Environmental Pollution Control
