【摘要】 本文基于环境领域中央与地方财政事权和支出责任改革这一准自然试验，利用城市月度面板数据和双重差分模型系统评估了环境保护财政事权划分对空气污染治理的影响。结果表明，事权划分改革显著提升了城市空气质量水平，且在一系列稳健性检验之后仍然成立。机制分析表明，事权划分改革会通过缓解地方政府财政压力、强化地方政府环境监管两个重要渠道提升空气质量水平。拓展性分析表明，事权划分改革对省界城市的邻近城市污染存在明显的负向空间溢出效应，有助于改善邻近城市空气质量水平。本文的研究在理论上丰富了央地财政关系研究与污染治理影响因素研究的成果，在实践上为政府部门协同推进新一轮财税体制改革与生态文明体制改革提供了借鉴。更多还原

【Abstract】 This paper, based on the quasi-natural experiment of fiscal authority division and expenditure responsibility reform in the environmental sector, uses monthly panel data from cities and a difference-in-differences model to systematically evaluate the impact of fiscal authority division on air pollution control. The results show that the reform of fiscal authority division significantly improved urban air quality, and the findings remain robust after a series of sensiti vity checks. Mechanism analysis reveals that the fiscal authority division reform enhances air quality through two key channels: easing local government fiscal pressure and strengthening local government environmental regulation. Extension analysis shows that the reform has a significant negative spatial spillover effect on pollution in neighboring cities near provincial borders, helping to improve air quality in these cities. The study enriches the theoretical literature on central-local fiscal relations and the factors affecting pollution control. Practically, it provides insights and lessons for government departments to collaboratively promote a new round of fiscal and tax system reforms, as well as ecological civilization system reforms.更多还原