本文關(guān)鍵詞：財政分權(quán)對中國環(huán)境污染影響程度的實證分析，由筆耕文化傳播整理發(fā)布。

財政分權(quán)對中國環(huán)境污染影響程度的實證分析

An Empirical Analysis on the Impact of Fiscal Decentralization on Environmental Pollution in China

[1] [2]

XUE Gang, PANG Xiao-zhen （1. School of Public Finance and Taxation, Zhongnan University of Economics and Law,Wuhan Hubei 430073, China; 2. Research Center of Hubei Finance

[1]中南財經(jīng)政法大學(xué)財政稅務(wù)學(xué)院,湖北武漢430073; [2]湖北財政與發(fā)展研究中心,湖北武漢430073

文章摘要：財政分權(quán)體現(xiàn)了中央政府和地方政府間的財政權(quán)力分配關(guān)系。它可以通過支出分權(quán)度和收入分權(quán)度兩個指標(biāo)進行衡量。從理論上分析，大多數(shù)研究結(jié)論都認為財政分權(quán)與污染量排放存在負激勵，但是缺乏相應(yīng)的實證研究。本文利用1998年到2009年的省級面板數(shù)據(jù)。對中國財政分權(quán)與污染物排放規(guī)模之間的莢系進行了實證分析。本文選取工業(yè)廢氣排放量、工業(yè)固體凌棄物排放量、工業(yè)廢水排放量和二氧化硫排放量作為衡量污染物排放規(guī)模的指標(biāo)，選擇支出分權(quán)度與收入分權(quán)度作為解釋變量，，選擇人均GDP、人口密度、城市化水平、外商投資總額、工業(yè)化水平作為控制變量。本文還將所有省份按照地理位置劃分為東部和中西部兩組進行穩(wěn)健性檢驗。研究結(jié)果表明：以支出分權(quán)度衡量的財政分權(quán)指標(biāo)與污染物排放規(guī)模負相關(guān)，且實證結(jié)果具有穩(wěn)健性。以收入分權(quán)度衡量的財政分權(quán)指標(biāo)與污染物排放規(guī)模的關(guān)系從實證的角度來講不確定。

Abstr：Fiscal decentralization reflects the distribution financial power between the central government and local government. It can be measured through the two indicators which are expenditure decentralization and revenue decentralization. From the theoretical analysis, most studies have concluded that there is a negative incentive between the fiscal decentralization and the amount of pollutant discharge, but lacks the empirical research. Utilizing the provincial panel data from 1998 to 2009, this paper carried on the empirical analysis about the relationship between China＇ s fiscal decentralization and the scale of pollutant discharge. The industrial waste gas discharge amount, industrial solid wastes discharge amount, industrial waste water discharge amount and sulfur dioxide discharge amount were selected as the indicators to measure the scale of pollutant discharge in the paper. The paper selected the expenditure decentralization degree and revenue decentralization degree as explanatory variables, and selected the per capita GDP, population density, urbanization level, total foreign investment, and the industrialization level as control variables. The paper divided all provinces into two groups（ east and midwest） in accordance with their geographic location to carry out robustness test. The results showed that the fiscal decentralization indicator which was measured by the expenditure decentralization degree was negatively related to the scale of pollutant discharge. And the empirical results were of robustness. The relationship between the fscal decentralization indicator which was measured by revenue decentralization degree and the scale of pollutant discharge was uncertain from the empirical point.

文章關(guān)鍵詞：

Keyword：:fiscal decentralization pollutant discharge expenditure decentralization degree revenue decentralization degree

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課題項目：湖北省社會科學(xué)“十一五”規(guī)劃基金項目“湖北省縣鄉(xiāng)財政體制改革研究”（編號：2010073）;武漢市社會科學(xué)基金項目“《武漢市企業(yè)自主創(chuàng)新的財稅激勵政策研究》”（編號：2011037）;中央高校基本科研業(yè)務(wù)費專項資金項目“我國稅收征管效率研究”（編號：31541010901）.

  本文關(guān)鍵詞：財政分權(quán)對中國環(huán)境污染影響程度的實證分析，由筆耕文化傳播整理發(fā)布。