财政分权与地方政府环保支出对环境治理效率的影响——基于一项省级面板数据的双向固定效应模型分析

The impact of fiscal decentralization and the environmental protection expenditure of local government on environmental governance efficiency:Two-way fixed effect model based on the provincial panel data

财政体制对中国绿色高质量发展具有不可忽视的作用。在绿色发展的主要矛盾日益凸显的背景下,基于2007—2017年省级面板数据,使用双向固定效应模型检验财政分权、地方政府环保支出对环境质量的影响。环保支出对改善环境质量有显著的直接效应,财政分权提高了环保支出的环境治理效率,环保支出也可以有效弥补财政分权在环保领域的不足,上述结论经一系列稳健性检验后仍然成立。进一步的研究发现:沿海地区财政分权的治理提升效益、环保支出的制度缓解效果较内陆地区更强;只有较高投入水平的环保支出才能体现制度弥补效果,财政分权也才能发挥显著提升效应。基于此,政府应优化政绩考核体系、细化财政分权制度并加大环保领域的财政投入。

The fiscal system plays an important role in China’s green and high-quality development.Under the background of a growing contradiction of green development,based on the provincial panel data from 2007 to 2017,the two-way fixed effects model is used to test the impact of fiscal decentralization and the environmental protection expenditure of local government on environmental quality.Environmental protection expenditure has a significant direct effect on improving environmental quality.Fiscal decentralization improves the environmental governance efficiency of the environmental protection expenditure,and the environmental protection expenditure can effectively make up for the deficiency of fiscal decentralization in the field of environmental protection.The above conclusion is still valid after a series of robustness tests.Further research shows that the governance of fiscal decentralization in coastal areas improves the efficiency better and the institutional mitigation effect of environmental protection expenditure is better than that in inland areas.Only a higher level of environmental protection expenditure can reflect the institutional remedy effect,and fiscal decentralization can also play a significant role in improving the effect.Based on this,the government should optimize the system of performance evaluation,improve the system of fiscal decentralization and increase the financial contribution in the field of environmental protection.