【摘要】 采用1998~2011年全国30个省份的面板数据,分别以收入分权度和支出分权度为财政分权衡量指标,以人均工业废气排放量为环境污染指标,以人均GDP、工业化水平和FDI等为控制变量构建模型,实证研究了我国财政分权对环境污染的影响。研究发现无论是以收入分权度,还是以支出分权度来衡量的财政分权指标,都与环境污染之间呈显著正相关关系,即财政分权度的提高对环境质量产生负面影响。同时支出分权度对环境污染的影响程度要大于收入分权度,东部地区财政分权度的提升对环境污染的影响要大于西部地区。研究还发现经济与环境污染的环境库兹涅茨曲线假说在全国和东部地区成立,在中西部地区不成立。对于各个控制变量,它们在不同的样本条件下对环境污染的影响也有所差别。更多还原

【Abstract】 Based on the panel data of 30 provinces from 1998 to 2011,adopting the revenue decentralization and the expenditure decentralization to measure the fiscal decentralization,and using per capita emission of industrial waste gas as the indicator of environmental pollution,this paper constructs a model to analysis the effect of China’s fiscal decentralization on environmental pollution by controlling per capita GDP,industrialization level as well as FDI.The results indicate that the fiscal decentralization,measured by the expenditure decentralization and revenue decentralization,has a significantly positive correlation relationship with environmental pollution,i.e.the increase of fiscal decentralization degree will negatively affect the environmental quality.Meanwhile,the expenditure decentralization has a larger effect on environmental pollution than the revenue decentralization,and the increase of fiscal decentralization degree has a greater influence on environmental pollution in the eastern areas than that in the western regions.Our results also reflect that the environmental Kuznets curve hypothesis has been supported by the sample from the eastern regions rather than the data from the west.Moreover,the effects of our control variables are contingent upon the samples’ conditions.更多还原