财政分权对环境污染的空间效应

利用2006—2017年我国30个省级行政单位的面板数据,采用空间计量模型对财政分权与环境污染之间的关系进行实证分析,并通过效应分解分别计算出财政收入分权和财政支出分权对环境污染的直接效应、空间溢出效应和总效应。模型估计的结果表明:①财政收入分权与财政支出分权通过直接效应和空间溢出效应两种途径对环境污染产生显著影响,但收入分权与支出分权对环境污染的空间效应具有异质性。②财政收入分权对环境污染具有显著的负向直接效应和负向空间溢出效应,影响系数分别为-5.429和-17.572。提高财政收入分权度不仅有利于减轻本省份环境污染,也对邻近省份的环境污染起到抑制作用。而财政支出分权对环境污染具有显著的负向直接效应和正向的空间溢出效应,影响程度分别为-3.345和1.173。提高财政支出分权虽然有利于减少本省份污染的排放,但在一定程度上引起省际的污染外溢效应,提高邻近省份的污染程度。③从总效应来看,财政收入分权和财政支出分权对环境污染均呈现出显著的负向相关性,影响程度分别为-23.001和-2.172。提高财政分权可降低环境污染水平,有利于环境质量提升。④通过构建不同空间权重矩阵,检验模型的稳健性,结果表明模型估计是稳健可靠的。根据分析结论,可能的启示与建议有:①合理划分中央政府和地方政府之间的财政事权和支出责任,在提高财政支出分权度的同时提高地方政府财政收入分权度,充分发挥地方政府环境治理的积极性和主动性。②继续加大生态环境保护力度,完善绿色经济考核机制,引导地方政府加大对污染治理和环境改善的支出水平及效率。

Spatial effect of fiscal decentralizationon on environmental pollution

Using the panel data of 30 provincial-level administrative units in China from 2006 to 2017,an empirical analysis of the relationship between fiscal decentralization and environmental pollution was carried out by means of a spatial measurement model,and the direct effect,space spillover effect and total effect of fiscal revenue decentralization and fiscal expenditure decentralization on environmental pollution were calculated respectively by means of effect decomposition.The results of the model estimation showed that:①The decentralization of fiscal revenue and that of fiscal expenditure had a significant impact on environmental pollution through direct effects and space spillover effects,but the decentralization of fiscal revenue and fiscal expenditure demonstrated heterogeneity in the spatial effect on environmental pollution.②The decentralization of fiscal revenue had a significant negative direct effect and negative spatial spillover effect on environmental pollution.The impact coefficients were-5.429 and-17.572,respectively.Increasing fiscal revenue decentralization not only helped reduce the environmental pollution in a province per se,but also had a restraining effecton the environmental pollution of neighboring provinces;decentralization of fiscal expenditure had a significant negative direct effect and positive spatial spillover effect on environmental pollution,the impact degrees were-3.345 and 1.173,respectively.Increasing fiscal decentralization was beneficial to the reduction of provincial pollution emissions,but to a certain extent,could cause inter-provincial pollution spillover effects and increase the pollution level of neighboring provinces.③In terms of total effect,the decentralization of fiscal revenue and decentralization of fiscal expenditure had a significant negative correlation to environmental pollution,with the impact levels of-23.001 and-2.172,respectively.Increasing fiscal decentralization could reduce the level of environmental pollution and help to improve environmental quality.④The robustness of the model was tested by constructing different spatial weight matrices.The results showed that the model estimation was robust and reliable.According to the conclusions of the analysis,this study puts forward the following suggestions:①Fiscal authority and expenditure responsibility should be rationally divided between the central government and the local governments,the decentralization of fiscal expenditure and the decentralization of local government fiscal revenue should be increased,and the enthusiasm and initiative of the local governments in environmental governance should be brought into full play.②It is necessary to continue to increase the intensity of ecological environmental protection,improve the green economy assessment mechanism,and guide local governments to increase their expenditure levels and efficiency on pollution control and environmental improvement.