财政分权对我国环境污染的影响——基于产业结构和经济发展水平的视角

The Impact of Fiscal Decentralization on Environmental Pollution in China——Based on the Perspective of Industrial Structure and Economic Development

现有文献探讨财政分权对环境污染的影响时大都忽略了财政分权与经济发展水平和产业结构之间的关联性。文章以二氧化硫排放量测度环境污染水平,在估算财政分权对污染排放的影响时加入经济发展水平和产业结构作为门限变量。结果表明,财政分权加剧了污染,但是随着经济发展水平的提高,这种作用会减弱。此外,当服务业比重提高时,财政分权对于环境污染的不利影响也将减弱。这意味从环境保护的角度看,中央政府给予各省的财政自主权应有所差异。特别是对于经济发展相对落后且第三产业比重较低的省份,中央政府应对其财政自主权有更严格的约束。

When discussing the impact of fiscal decentralization on environmental pollution,the existing literature mostly neglects the correlation between fiscal decentralization and economic development level and industrial structure. In this paper,sulfur dioxide emission measurement is used to measure the level of environmental pollution,and economic development level and industrial structure are added as threshold variables in estimating the impact of fiscal decentralization on pollution emission. The results show that fiscal decentralization aggravates pollution,but with the improvement of economic development level,this effect will be weakened. In addition,when the proportion of service industry increases,the adverse impact of fiscal decentralization on environmental pollution will also be weakened,which means that from the perspective of environmental protection,the financial autonomy granted by the central government to the provinces should be different. Especially for provinces where economic development is relatively backward and the proportion of the third industries is relatively low,the central government should be more restrictive to its fiscal autonomy.