【作者】 李宁；

【导师】 杨得前；

【作者基本信息】 江西财经大学 ， 财政学， 2019， 硕士

【摘要】 近年来,江西省在环保领域的支出规模不断增加,与此同时,环境污染问题的频发和新污染形式的出现,表明财政支出并没有从根本上遏制环境污染的进一步恶化。因此,我们不能单纯地依靠扩大环境保护财政支出规模来改善当地环境,更应该对环境保护财政支出的发展、使用和污染治理效果进行系统地分析研究,提升财政资金的使用效率。在此背景下,本文借助DEA-BCC和DEA-Malmquist模型对江西省的环境保护财政支出效率进行了实证研究。本文首先对实证的理论依据展开介绍,该部分阐述了环境保护财政支出效率的概念,然后梳理了环境保护财政支出的4个理论基础,包括环境公平理论、“市场失灵”理论、“政府失灵”理论、可持续发展理论。第二,展开实证研究以及得出相应的结论。该部分通过对江西省环境保护财政支出的总量和结构进行分析,深入了解江西省环境的现状与问题。基于评价目标和对象,选择投入产出指标体系,并且根据DEA实证结果,从静态角度比较同一时段,江西省11个地级市环境保护财政投入的综合技术效率、纯技术效率以及规模技术效率;从动态角度比较同一地段,2012-2016年五年间江西省各地级市环境保护财政支出的综合效率变动、技术水平变化率和Malmquist生产率指数。实证结果表明,江西省环境保护财政支出的投入产出综合技术效率整体良好,部分城市偏低。从纯技术效率角度,笔者发现,江西省11个地级市在近五年该数值分布在两个极端,一般以上的地区纯效率数值为1,原因可能在于这些地区用于环境保护财政支出的资金充分发挥了环境治理的作用,并且对管理环境保护财政支出资金的水平较高。综上表明,这些地区的环境保护财政支出资金配置结构相对合理;另外一些地区纯技术效率值偏低,基础设施陈旧是一部分的原因,但真正的原因可能在于其资金利用水平较低,没有发挥治理作用,因此,这些地区应该定期或不定期去纯技术效率较高的地区学习其经验,改变自身的经营决策,提高资金使用水平和经营管理水平,合理配置自身的财政支出资金结构。从规模效率来看,近五年来,11个地级市规模效益总体呈上升趋势,2015年略有下降,但是整体水平较高。然而,笔者发现九江市在环境保护财政支出方面的投入较大,其规模效率却存在很大的改进空间,说明当地政府很可能通过优化环境保护财政支出资金结构,充分发挥财政资金的环境治理作用来提高其规模效率。基于Malmquist指数的动态效率研究发现,江西省在2012—2016年期间全要素生产率的动态变化平均值为1.024,这说明2016年江西省环境保护财政支出效率比2012年提升了2.4%,在以上分析中,笔者发现江西省环境保护财政支出效率的变化动力主要来自于技术进步,但是,江西省地理上处于国家的中部,对国家现有的先进技术引进能力以及创新能力都处于偏低阶层,并且江西省在管理水平上较低,长期以来,导致了江西省环境保护的生产处于较低水平,最终可能导致了江西省各地级市环境保护财政支出效率较低的结果。第三,针对实证结果提出改善问题的对策。该部分结合实证分析,从以下三个方面提出改善江西省环境保护财政支出效率的政策性建议,一是优化环境友好型科技发展的财政支出资金结构;二是依靠技术创新,实现经济增长方式的转变;三是提升监督能力,发挥财政资金的环境治理作用。本文的创新点有两个,第一,从研究视角上,目前学者圈对国家整体环保财政支出效率研究较多,对于某个省份研究数量较为匮乏。而本文正是从江西省的角度来研究环境保护财政支出效率的情况。第二,从研究方法上,本文选取了江西省11个设区地级市为样本,结合江西省目前财政环保支出的现状及其环保发展相关战略,从横向地域性和纵向时间性两方面来动态分析江西省环境保护财政支出效率,突破了传统以静态分析为主的惯例。更多还原

【Abstract】 In recent years,the scale of expenditure on environmental protection in Jiangxi Province has been increasing.At the same time,the frequent occurrence of environmental pollution problems and the emergence of new forms of pollution indicate that financial expenditure has not fundamentally curbed the further deterioration of environmental pollution.Therefore,we cannot simply rely on expanding the scale of fiscal expenditure on environmental protection to improve the local environment,but should systematically analyze and study the development,use and pollution control effects of fiscal expenditure on environmental protection,so as to improve the efficiency of the use of financial funds.Under this background,this paper uses DEA-BCC and DEA-Malmquist models to make an empirical study on the efficiency of fiscal expenditure on environmental protection in Jiangxi Province.Firstly,this paper introduces the theoretical basis of empirical research.This part elaborates the concept of fiscal expenditure efficiency of environmental protection,and then combs the four theoretical bases of fiscal expenditure of environmental protection,including the theory of environmental equity,the theory of market failure,the theory of government failure and the theory of sustainable development.Second,carry out empirical research and draw corresponding conclusions.Through the analysis of the total amount and structure of the fiscal expenditure on environmental protection in Jiangxi Province,this part deeply understands the current situation and problems of the environment in Jiangxi Province.Based on the evaluation objectives and objects,the input-output index system is selected,and according to the empirical results of DEA,the comprehensive technical efficiency,pure technical efficiency and scale technical efficiency of environmental protection financial input in 11 cities of Jiangxi Province in the same period of time are compared from a static point of view;from a dynamic point of view,the fiscal expenditure of environmental protection in the same area is compared between 2012 and 2016 in all cities of Jiangxi Province.Comprehensive efficiency change,technological level change rate and Malmquist productivity index.The empirical results show that the input-output comprehensive technical efficiency of Jiangxi environmental protection fiscal expenditure is good as a whole,and some cities are on the low side.From the perspective of pure technical efficiency,the author finds that in the past five years,11 prefecture-level cities in Jiangxi Province have two extremes,and the average value of pure efficiency in more than one area is 1.The reason may be that the funds used for environmental protection fiscal expenditure in these areas have fully played the role of environmental governance,and the level of financial funds for management of environmental protection is relatively high.In summary,it shows that the allocation structure of financial funds for environmental protection in these areas is relatively reasonable;in other areas,the pure technical efficiency value is low and the infrastructure is obsolete,but the real reason may be that the level of capital utilization is low and the governance role is not played.Therefore,these areas should study regularly or irregularly in areas with high pure technical efficiency.Experience,change their own business decisions,improve the level of capital use and management,and rationally allocate their own financial structure.From the perspective of scale efficiency,in the past five years,the overall scale efficiency of 11 prefecture-level cities has shown an upward trend,slightly declining in 2015,but the overall level is relatively high.However,the author finds that Jiujiang City has a large investment in environmental protection financial expenditure,but there is a lot of room for improvement in its scale efficiency.This shows that the local government is likely to improve its scale efficiency by optimizing the structure of environmental protection financial expenditure and giving full play to the role of environmental governance of financial funds.Based on the Malmquist index,we find that the average dynamic change of total factor productivity in Jiangxi Province is 1.024 in the period of 2012-2016,which shows that the efficiency of environmental protection fiscal expenditure in Jiangxi Province in 2016 has increased by 2.4% compared with 2012.In the above analysis,the author finds that the main driving force for the change of the efficiency of environmental protection fiscal expenditure in Jiangxi Province is technological progress.However,Jiangxi Province’s environmental protection fiscal expenditure efficiency is mainly driven by technological progress.Geographically,Jiangxi Province is in the middle of the country,and its ability of introducing advanced technology and innovating is on the low side,and its management level is low.For a long time,the production of environmental protection in Jiangxi Province is at a low level,which may eventually lead to the result of the low efficiency of environmental protection fiscal expenditure in various cities of Jiangxi Province.Thirdly,according to the empirical results,we put forward the countermeasures to improve the problem.Combining with empirical analysis,this part puts forward policy suggestions to improve the efficiency of fiscal expenditure on environmental protection in Jiangxi Province from the following three aspects: firstly,to optimize the financial structure of environment-friendly scientific and technological development;secondly,to realize the transformation of the mode of economic growth by relying on technological innovation;and thirdly,to enhance the ability of supervision and play the role of environmental governance of financial funds.There are two innovations in this paper.Firstly,from the perspective of research,there are many studies on the efficiency of the overall national environmental protection fiscal expenditure in the academic circle,and the number of studies on a province is relatively scarce.This paper studies the efficiency of environmental protection fiscal expenditure from the perspective of Jiangxi Province.Secondly,in terms of research methods,this paper selected 11 prefecture-level cities in Jiangxi Province as samples,combined with the current situation of fiscal expenditure on environmental protection in Jiangxi Province and its related strategies for environmental protection development,and analyzed the efficiency of fiscal expenditure on environmental protection in Jiangxi Province dynamically from the horizontal regional and vertical temporal aspects,breaking through the traditional practice of static analysis.更多还原