【摘要】 通过构建空间邻接矩阵和空间计量模型，对山东省2007—2017年地级市面板数据进行实证分析，探究新旧动能转换背景下，财政分权、产业结构对环境污染的影响。实证结果表明财政分权、产业结构会直接抑制本地区环境污染，空间溢出效应进一步显示，财政分权、产业结构对周围地区环境污染也具有抑制作用。在此基础上，建议健全省级以下财政体制，适当加大地方政府财政收入比例，深入推进新旧动能转换，引导企业进行技术革新和转型升级，提高环境质量。更多还原

【Abstract】 Through the construction of spatial adjacency matrix and spatial econometric model, the empirical analysis of the prefectural and municipal panel data of Shandong Province from 2007 to 2017 was carried out, and the impact of fiscal decentralization and industrial structure on environmental pollution was explored under the background of the transformation of new and old kinetic energy. Empirical results show that fiscal decentralization and industrial structure will directly inhibit environmental pollution in the region, and the spatial spillover effect further shows that fiscal decentralization and industrial structure also have a restraining effect on environmental pollution in surrounding areas. On this basis, it is recommended to improve the financial system below the provincial level, appropriately increase the proportion of local government fiscal revenue, further promote the conversion of new and old kinetic energy, guide enterprises to carry out technological innovation and transformation and upgrading, and improve environmental quality.更多还原