摘要
财政分权制度作为中央与地方财政领域的重要调节方式,深刻地影响着地方政府在环境治理竞争行为中的作用,影响着“双碳”目标的实现。财政分权与碳排放呈现“倒U型”关系,存在明显的门槛效应。财政分权在一定程度上有助于破解经济发展和环境污染的两难问题,但这种影响会随着经济发展水平、外商直接投资和技术水平等地方竞争行为的不同,表现出显著的差异性。因此,政府要充分发挥财政分权和地方竞争行为中的良性引导优势,明确中国环境污染的形成机制,从而进行合理的制度安排,优化经济考核指标、协调要素流动、提高创新技术水平,推动经济低碳化转型、实现区域协调发展。
As an important regulation mode in the central and local financial fields,the fiscal decentralization system has a profound impact on the role of local governments in environmental governance competition and the realization of the "Double Carbon" goal. The relationship between fiscal decentralization and carbon emissions is characterized as "inverted U",with an obvious threshold effect. Fiscal decentralization helps to solve the dilemma between economic development and environmental pollution. However,this impact will show significant differences with the level of economic development,foreign direct investment,technology and other local competition behaviors. Therefore,the government should give full play to the benign guiding advantages of fiscal decentralization and local competition,clarify the formation mechanism of China′s environmental pollution,so as to make reasonable institutional arrangements,optimize economic assessment indicators,coordinate the flow of factors,improve the level of innovative technology,promote the low-carbon transformation of the economy,and achieve coordinated regional development.
作者
高艳琴
赫永达
许晓晨
GAO Yan-qin;HE Yong-da;XU Xiao-chen(Finance Bureau of Liulin County,Lvliang 033000,China;School of Statistics,Shanxi University of Finance and Economics,Taiyuan 030006,China)
出处
《税务与经济》
CSSCI
北大核心
2023年第2期100-106,共7页
Taxation and Economy
基金
国家自然科学基金重点项目(72133003)
山西省社科联重点课题研究项目(SSKLZDKT2022067)。
关键词
财政分权
地方竞争
碳排放
区域协调发展
Fiscal Decentralization
Local Competition
Carbon Emissions
Coordinated Regional Development
