【摘要】 旅游业作为我国战略性支柱产业之一，通过促进区域旅游业协调发展以推动经济社会绿色高质量发展，利在当下，功在千秋。文章基于2005—2019年中国省级面板数据，揭示了区域旅游业协调发展与旅游业碳排放之间的关系；进而从“两山”理论视角探讨区域旅游业协调发展对环境库兹涅茨曲线拐点的影响。实证结果表明，区域旅游业协调发展水平的提高能够显著降低区域旅游业碳排放，且在进行一系列稳定性检验和内生性问题处理后，上述结论依然稳健。进一步分析表明，区域旅游业协调发展能显著促进环境库兹涅茨曲线拐点提前到来，从而验证了区域旅游业协调发展与“两山”转化之间的关联性。异质性分析表明，区域旅游业协调发展在西部地区、门票经济依赖度较低和碳交易试点省份表现出更显著的碳减排效应。机制研究揭示，区域旅游业协调发展有助于优化产业集聚结构，通过增加旅游产业的多元化集聚并降低专业化集聚水平，进而提升环境的正外部性。文章不仅验证了区域旅游业协调发展在解决经济发展与环境治理不平衡方面的关键作用，同时为区域旅游业协调发展战略制定提供了理论依据和政策支持。更多还原

【Abstract】 As one of the strategic pillar industries in China, the tourism industry achieve the green and high-quality development of economy and society by promoting the coordinated development of regional tourism. Based on provincial panel data from 2005 to 2019, this study first explored the relationship between the coordinated development of regional tourism and carbon emissions in the tourism industry. Furthermore,from the perspective of the “Two Mountains” Theory, this study investigated the impact of coordinated development of regional tourism on the inflection point of environmental Kuznets curve. Empirical results reveal that an increase in the level of coordinated development of regional tourism significantly reduces carbon emissions in the regional tourism industry. These findings remain robust even after conducting a series of stability tests and addressing endogeneity issues. Moreover, the analysis indicates that the coordinated development of regional tourism significantly accelerates the arrival of the inflection point of the environmental Kuznets curve, thereby confirming the association between the coordinated development of regional tourism and the transformation towards achieving the goals outlined in the “Two Mountains”Theory. Heterogeneity analysis demonstrates that the carbon reduction effect of coordinated development of regional tourism is more significant in the western regions, provinces with lower reliance on ticket-based economies, and those participating in carbon trading pilot programs. Mechanism analysis reveals that coordinated development of regional tourism helps optimize the industrial agglomeration structure by increasing the diversification of the tourism industry and reducing the level of specialization agglomeration,thus enhancing positive environmental externalities. This study, not only confirms the crucial role of regional tourism coordination in addressing the imbalance between economic development and environmental governance but also provides a scientific basis and policy support for formulating more scientific and rational strategies for the coordinated development of regional tourism.更多还原