【摘要】：近年來,環(huán)境經(jīng)濟(jì)學(xué)界逐步達(dá)成新的有關(guān)EKC的共識,即環(huán)境污染水平和財(cái)政分權(quán)程度之間的關(guān)系要經(jīng)歷一個(gè)正相關(guān)向負(fù)相關(guān)轉(zhuǎn)變的過程,而這個(gè)臨界點(diǎn)就是地方政府的財(cái)政能力水平。在這個(gè)拐點(diǎn)值到來之前,環(huán)境只不過是全球分權(quán)化改革浪潮中的犧牲品。對于我國來說,目前面臨的實(shí)證分析是,不僅在全國范圍,而且各省份的面板數(shù)據(jù)分析都顯示,我國的人均財(cái)政能力與倒U曲線的拐點(diǎn)值相去甚遠(yuǎn),因此對于環(huán)境品質(zhì)的提升不能寄希望于人民財(cái)富的增加,否則會陷入“先污染后治理,先發(fā)展經(jīng)濟(jì)再治理環(huán)境”的惡性循環(huán)中。其實(shí)中央政府作為公共利益的最高代表,已經(jīng)認(rèn)識到“環(huán)境污染”這一關(guān)系到人類福祉的重要議題,但是在政策下達(dá)和執(zhí)行的過程中,地方政府在財(cái)政分權(quán)和政治激勵(lì)的雙重驅(qū)動下,一味追求經(jīng)濟(jì)利益, “經(jīng)濟(jì)—社會—環(huán)境”多任務(wù)錦標(biāo)賽變成“唯經(jīng)濟(jì)是從”的單任務(wù)錦標(biāo)賽。近年來,人們逐漸認(rèn)識到財(cái)政分權(quán)對人類環(huán)境產(chǎn)生的負(fù)面效應(yīng)。作為一種“制度安排”,地方政府環(huán)境治理行為方式的功利性造成了我國經(jīng)濟(jì)增長和環(huán)境現(xiàn)狀的不確定性。本文章基于此來探討財(cái)政分權(quán)與環(huán)境污染的“中間環(huán)節(jié)”一地方政府環(huán)境治理行為。運(yùn)用了規(guī)范分析和實(shí)證分析、經(jīng)驗(yàn)分析和歷史分析相結(jié)合的方法。除了第一章緒論外,本文包含五個(gè)章節(jié),具體如下：第一部分,理論考察,對政府環(huán)境治理失敗的現(xiàn)狀基于制度設(shè)計(jì)理論的視角進(jìn)行了學(xué)理上的考究,以期找到隱藏在當(dāng)前困境背后的深層次的制度原因。第二部分,從歷史的角度出發(fā),首先對不同財(cái)政體制下所延伸出來的政府環(huán)境治理的行為方式以及各個(gè)時(shí)期的環(huán)境政策工具進(jìn)行了線性的脈絡(luò)梳理和回顧,發(fā)現(xiàn)財(cái)政分權(quán)對政府行為主要是從“財(cái)政支出結(jié)構(gòu)”、“中央轉(zhuǎn)移支付”、“產(chǎn)業(yè)結(jié)構(gòu)”三個(gè)方面進(jìn)行影響和作用,在此基礎(chǔ)上重點(diǎn)解讀了分稅制后地方政府環(huán)境治理行為的作用機(jī)制。第三部分,實(shí)證考察,主要是選取我國五個(gè)代表省份作為研究對象,分析這五個(gè)省份的財(cái)政分權(quán)度和財(cái)政收入與環(huán)境污染治理投資之間的關(guān)系,數(shù)據(jù)來源于2004-2013年《中國統(tǒng)計(jì)年鑒》與國家統(tǒng)計(jì)局網(wǎng)站,使用的計(jì)量分析軟件是Stata.12,統(tǒng)計(jì)結(jié)果顯示：以支出分權(quán)度衡量的財(cái)政分權(quán)對于環(huán)境治理具有顯著的反向相關(guān)關(guān)系；以省級地方本級財(cái)政收入衡量的財(cái)政分權(quán)沒有顯著性：國內(nèi)生產(chǎn)總值、外商直接投資、工業(yè)化水平等控制變量對環(huán)境的作用程度也存在差異。第四部分,引入美國、日本等國家在財(cái)政分權(quán)和環(huán)境污染方面的經(jīng)驗(yàn),旨在通過對中國和一些發(fā)達(dá)國家在財(cái)政改革方面經(jīng)驗(yàn)的介紹和對比,特別是關(guān)于環(huán)境治理支出、中央轉(zhuǎn)移支付和產(chǎn)業(yè)結(jié)構(gòu)等方面的差異分析,探討財(cái)政分權(quán)影響環(huán)境治理的國際經(jīng)驗(yàn),以期為我國未來的制度設(shè)計(jì)提供經(jīng)驗(yàn)借鑒。第五部分,對如何走出困境主要是從環(huán)境污染的根源—制度層面進(jìn)行了安排,并從建立健全的財(cái)政收支管理體制,調(diào)整地方政績考核辦法,轉(zhuǎn)變地方政府的行為方式,加強(qiáng)社會公眾參與環(huán)保監(jiān)督等方面給出了具體建議。本文創(chuàng)新之處：1、作為一項(xiàng)政策和制度安排,財(cái)政分權(quán)有正的外部性和負(fù)的外部性,現(xiàn)在國內(nèi)關(guān)于財(cái)政分權(quán)與正外部性(如醫(yī)療衛(wèi)生、教育、基礎(chǔ)設(shè)施建設(shè)等方面)的關(guān)系探討上比較全面系統(tǒng),而且一些改進(jìn)措施對于問題的解決起到了實(shí)質(zhì)性的推動作用。但是對于財(cái)政分權(quán)體制所導(dǎo)致的負(fù)面效應(yīng)一環(huán)境污染,雖然也有不少學(xué)者對兩者關(guān)系進(jìn)行了探討,也從經(jīng)驗(yàn)角度出發(fā),提出了一些走出困境的建議,如創(chuàng)新干部考核機(jī)制,創(chuàng)新公共管理體制等,但這些措施都沒有抓住問題的本質(zhì),無法從根本上解決問題。本文的創(chuàng)新之處在于考察了環(huán)境污染背后的制度原因,從財(cái)政分權(quán)制度入手,分析這種經(jīng)濟(jì)制度對地方政府環(huán)境治理行為的影響,并從制度方面給出了一些措施和建議,理論視角和研究視角獨(dú)到。2、在研究方法上,本文采取描述性研究和探索性研究相結(jié)合的方法,三角交叉檢證,以提升研究的效度和信度。
[Abstract]:In recent years, environmental economists have gradually reached a new consensus on EKC, that is, the relationship between environmental pollution and fiscal decentralization will undergo a process of positive correlation to negative correlation, and this critical point is the level of fiscal capacity of local governments. For China, the current empirical analysis is not only nationwide, but also the provincial panel data analysis shows that China's per capita financial capacity and inverted U curve inflection point value is far from each other, so the improvement of environmental quality can not be expected to increase the wealth of the people, otherwise it will fall into " In fact, the central government, as the highest representative of the public interest, has realized that "environmental pollution" is an important issue related to human well-being, but in the process of policy delivery and implementation, local governments are driven by fiscal decentralization and political incentives. In recent years, people have gradually realized the negative effects of fiscal decentralization on the human environment. As a kind of "institutional arrangement", the utilitarianism of local government's environmental governance behavior has caused me. Based on this, this paper discusses the "intermediate link" between fiscal decentralization and environmental pollution-the behavior of local government environmental governance. It combines normative analysis with empirical analysis, empirical analysis with historical analysis. The second part, from the historical point of view, first of all, the government environmental governance extended from different financial systems. This paper makes a linear review of the behavioral patterns and environmental policy instruments in different periods, and finds that fiscal decentralization has an impact on government behavior mainly from the following three aspects: fiscal expenditure structure, central transfer payment and industrial structure. On this basis, this paper focuses on the interpretation of local governments after the tax system. The third part, the empirical study, mainly selected five representative provinces in China as the research object, analyzed the relationship between fiscal decentralization and fiscal revenue and environmental pollution control investment in these five provinces, data from 2004-2013 < China Statistical Yearbook > and the website of the National Bureau of Statistics, the use of accounting. Quantitative analysis software is Stata.12, the statistical results show that fiscal decentralization measured by expenditure decentralization has a significant inverse correlation with environmental governance; fiscal decentralization measured by provincial and local fiscal revenue has no significant impact on the environment: GDP, foreign direct investment, industrialization level and other control variables on the role of the environment The fourth part introduces the experience of the United States, Japan and other countries in fiscal decentralization and environmental pollution, aiming at discussing finance by introducing and comparing the experience of China and some developed countries in fiscal reform, especially the differences in environmental control expenditure, central transfer payment and industrial structure. The fifth part is about how to get out of the predicament mainly from the source of environmental pollution - the system level, and how to establish a sound fiscal revenue and expenditure management system, adjust the local performance evaluation method, and change the local government's administration. In order to strengthen the public participation in environmental protection supervision and other aspects of specific recommendations. This paper innovations: 1, as a policy and institutional arrangements, fiscal decentralization has positive externalities and negative externalities, and now on the domestic fiscal decentralization and positive externalities (such as health care, education, infrastructure construction, etc.) on the relationship between the discussion Although many scholars have discussed the relationship between environmental pollution and fiscal decentralization, they have also put forward some suggestions to get out of the predicament from the perspective of experience, such as innovative work. The innovation of this paper is to examine the institutional reasons behind environmental pollution, start with the fiscal decentralization system, analyze the impact of this economic system on local government environmental governance behavior, and from the system. In order to enhance the validity and reliability of the research, this paper adopts the method of combining descriptive research with exploratory research and triangular cross-examination.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F812.2;D630

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