【摘要】 研究目的：基于注意力分配理论，利用长江经济带106个城市2007—2021年的面板数据，探讨地方政府环保注意力对土地财政依存度的影响效应，以期为推动区域高质量发展提供参考。研究方法：全局莫兰指数、双向固定效应模型、空间计量经济模型。研究结果：(1)地方政府环保注意力和土地财政依存度分别呈整体上升和总体下降态势，表现出非均衡的时空演变特征。(2)地方政府环保注意力对土地财政依存度表现为统计学上的显著负向影响，在一系列稳健性检验后结果依然稳健，且地方政府环保注意力能通过空间溢出效应降低邻近区域的土地财政依存度。(3)地方政府环保注意力对土地财政依存度的影响在长江经济带中下游地区和非资源型城市表现出显著负向的统计学关系，但在上游地区和资源型城市中不显著。研究结论：地方政府环保注意力的提高能够影响土地财政依存度，但受到经济发展阶段、地理区位特征和自然资源条件的影响。在高质量发展导向下，需要适度提高地方政府环保注意力以切合地方实际需求，发挥土地财政在不同发展阶段对地方财政转型的支撑作用，进而因地制宜地制定区域协调发展策略，以推动地方财政可持续发展。更多还原

【Abstract】 The purposes of this study are to adopt the attention allocation theory and utilize the panel data from 106 cities in the Yangtze River Economic Belt from 2007 to 2021,to explore the impact of local government environment attention on their dependence on land finance and to provide insights for promoting high-quality regional development.The research methods include Global Moran’s I index,bidirectional fixed effects model and spatial econometric model.The research results show that:1) local government environment attention and land finance dependence show overall upward and downward trends,respectively,demonstrating an uneven spatiotemporal evolution pattern.2) Local government environment attention exerts a statistically significant negative effect on land finance dependence,and this relationship remains robust under a series of tests.Moreover,local government environment attention can reduce land finance dependence in neighboring areas through spatial spillover effects.3) The negative association between local government environment attention and land finance dependence is significant in the middle and lower reaches of the Yangtze River Economic Belt and in non-resource-based cities,but not significant in the upper reaches or in resource-based cities.In conclusion,an increase in local government environment attention can affect land finance dependence,although this relationship is shaped by the stage of economic development,geographic characteristics,and natural resource endowments.Under the guidance of high-quality development,it is necessary to appropriately strengthen environmental attention in alignment with local needs,allowing land finance to support fiscal transformation across different development stages.This approach will enable the formulation of region-specific strategies for coordinated development,thereby promoting the sustainable evolution of local public finance.更多还原