为什么地方财政收入不是节能环保支出的有效来源?——来自地方财政收支数据的证据

Why is local fiscal revenue not an effective source of expenditure on energy conservation and environmental protection:evidence from local fiscal revenue and expenditure data

鉴于地方财政口径的省际节能环保支出不仅未能持续增长、反而于部分地区下滑的严峻背景,本文从节能环保支出的财政收入来源、财政收入与支出的盈亏关系、节能环保占地区财政支出的份额视角探究了为什么地方财政收入难以促进节能环保支出上涨、并不能成为节能环保支出的有效来源。实证研究表明,要建立常态化、稳定的节能环保投入机制,应从开源节流、降本增效等方面入手:一是优化中央转移支付在节能环保方面的投入结构,提升中央财政对节能环保的转移支付力度;二是鼓励民营和社会资本进入节能环保领域;三是提升地方财政节能环保支出的使用效率。

In view of the serious background that local fiscal expenditure on energy conservation and environmental protection has not been able to increase continuously,but has declined in some areas,this paper explores why local fiscal revenue is difficult to promote the increase of expenditure on energy conservation and environmental protection from the perspectives of fiscal revenue sources,the relationship between fiscal revenue and expenditure,and the share of energy conservation and environmental protection in regional fiscal expenditure.It is not an effective source of energy saving and environmental protection expenditure.Empirical research shows that in order to establish a normal and stable investment mechanism of energy saving and environmental protection,we should start from the aspects of open source,saving money,reducing cost and increasing efficiency.Firstly,optimize the investment structure of central transfer payment in energy saving and environmental protection,and enhance the transfer payment of central finance for energy saving and environmental protection.Secondly,private and social capital should be encouraged to enter the field of energy conservation and environmental protection.Third,improve the efficiency of local fiscal expenditure on energy conservation and environmental protection.