中国财政支出结构与消费型环境污染:理论模型与实证检验

Fiscal Expenditures in China and Consumption-generated Pollution:Theoretical Model and Empirical Test

消费是环境问题的重要因素,被西方经济学家称为"微小的暴行"的消费型环境污染问题却长期被环境公共政策所忽略。当前,消费型环境污染正成为中国环境质量全面改善的关键性阻碍和风险,而我国经济新常态客观上要求继续拉动消费需求,因此能够兼顾刺激消费和抑制消费型环境污染的财政支出政策对于经济社会的可持续发展至关重要。本文从理论和实证两方面分别考察了不同制度环境下中国财政支出结构对消费型环境污染的影响及其机制。理论分析发现,政府非经济性财政支出对消费型环境污染存在正负两种效应,消费融资效应和环境规制效应。当消费融资效应占主导时,政府提高非经济性财政支出会加剧消费型环境污染,反之,当环境规制效应占主导时,政府提高非经济性财政支出则会降低消费型环境污染。进一步地,本文构建了由收入方程和污染方程组成的动态面板模型,采用103个环境保护重点城市2007-2012年的数据进行了实证检验。结果表明,当前中国财政支出结构对消费型环境污染的影响以环境规制效应为主导,并且环境规制效应的大小受地区廉政环境的影响。为了实现中国经济的绿色转型,在释放消费需求的同时降低或规避消费型环境污染,政府应将财政支出重点进一步转向教育、环保等非经济性领域,并着力创造有利于发挥财政支出结构调整效应的廉政环境。

Consumption is one of the most important elements of environmental issue,while the consumption-generated pollution which is called ＇tiny violence＇by western economists has long been ignored by the public environmental policies. Currently,consumptiongenerated pollution is becoming a key obstacle and risk of the overall improvement of China＇s environmental quality,while the new economic normality demands objectively stimulating consumption,thus a fiscal expenditure policy which can take into account both the consumption demands and the consumption-generated pollution is vital important for the sustainable development of economy and society. This article investigated the influence of fiscal expenditures＇ structure in China on the consumption-generated pollution under different institutional environment from both the aspect of theory and empirical formula. Theoretical analysis shows that,there exists a positive and a negative effects of non-economic fiscal expenditures on the consumption-generated pollution,which is respectively consumption-finance effects and the effects of environmental regulation. When consumption-finance effects dominates,increasing the share of non-economic fiscal expenditure will bring the deterioration of consumption-generated pollution. Whereas,when the effects of environmental regulation dominates,increasing the share of non-economic fiscal expenditure is conducive to alleviating consumptiongenerated pollution. Furthermore,This article constructed a dynamic panel model composed of an income equation and a pollution equation and empirically examined the arguments using data from 103 environmental protection key cities during 2007-2012. Results show that the effects of environmental regulation dominates,and it is affected by the degree of curbing corruption. In order to realize the green transformation of China＇s economy,release the growth effect of consumption and avoid its pollution effect at the same time,the government in China should turn the fiscal expenditures to the fields just as education and environment and so on.