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环境类PPP项目与污染治理——基于项目落地规模的研究

Environmental PPP Projects and Pollution Control:A Study Based on Landing Scale of Projects
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摘要 我国环境服务市场化改革与现代环境治理体系建设不断深入,环境类PPP项目落地规模呈现强劲增长态势。文章基于2015-2019年我国256个地级市面板数据,采用Clad模型与固定效应模型评估环境类PPP项目落地规模对污染治理能力的影响,并构建中介效应模型对其作用机制展开分析。结果显示:环境类PPP项目落地主要通过提高资源配置效率与优化政府环境监管职能显著提升污染治理能力,在其影响路径中资源配置效应的作用更为普遍。异质性分析结果表明,项目审批效率更高、财政承受能力更强以及社会资本参与更充分的地区更有利于释放环境类PPP项目落地所产生的污染治理效应。进一步研究发现,现阶段亟需从厘清政府作用边界、强化PPP项目规范化发展以及完善项目财政信息公开等方面有效提升环境类PPP落地项目的治污能力。 With the in-depth advancement of environmental service market reform and the construction of a modern environmental governance system,the landing scale of environmental PPP projects has shown a strong growth trend in China.Based on the panel data of 256 cities in China from 2015 to 2019,the Clad model and the fixed effect model are used to evaluate the impact of the landing scale of environmental PPP projects on pollution control capacity,and the mediation effect model is constructed to analyze its mechanism.The results show that the implementation of environmental PPP projects can significantly enhance pollution control capacity by improving the efficiency of resource allocation and optimizing environmental supervision function of governments.The resource allocation effect plays a more pervasive role in the pathway of this impact.The results of heterogeneous analysis indicate that regions with higher project approval efficiency,greater financial affordability and more extensive participation of social capital are more favorable for releasing the pollution control effects generated by the implementation of environmental PPP projects.Further research finds that it is imperative to effectively enhance the pollution control capacity of environmental PPP projects from the aspects of clarifying the role boundary of the government,strengthening the importance of standardized development of PPP projects and improving the disclosure of project financial information at this stage.
作者 杨彤 李欣宇 Tong Yang;Xinyu Li(Institute of Finance and Public Management,Anhui University of Finance and Economics,Bengbu Anhui 233030,China;School of Economics,Shanghai University,Shanghai 200444,China)
出处 《会计与经济研究》 北大核心 2023年第2期135-157,共23页 Accounting and Economics Research
基金 国家自然科学基金项目(72003002) 安徽省哲学社会科学规划项目(AHSKQ2020D60)。
关键词 环境类PPP项目 污染治理 落地规模 资源配置 政府环境监督 environmental PPP projects pollution control landing scale resource allocation government environmental supervision
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