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采用1998~2011年全国30个省份的面板数据,分别以收入分权度和支出分权度为财政分权衡量指标,以人均工业废气排放量为环境污染指标,以人均GDP、工业化水平和FDI等为控制变量构建模型,实证研究了我国财政分权对环境污染的影响。研究发现无论是以收入分权度,还是以支出分权度来衡量的财政分权指标,都与环境污染之间呈显著正相关关系,即财政分权度的提高对环境质量产生负面影响。同时支出分权度对环境污染的影响程度要大于收入分权度,东部地区财政分权度的提升对环境污染的影响要大于西部地区。研究还发现经济与环境污染的环境库兹涅茨曲线假说在全国和东部地区成立,在中西部地区不成立。对于各个控制变量,它们在不同的样本条件下对环境污染的影响也有所差别。
Using the panel data of 30 provinces in China from 1998 to 2011, we use the income decentralization and expenditure decentralization as the indicators of fiscal decentralization respectively. Taking the per capita industrial emissions as the indicator of environmental pollution, taking per capita GDP, industrialization level and FDI Etc. as the control variables to build a model to empirically study the impact of fiscal decentralization on environmental pollution in China. The research shows that there is a significant positive correlation between the fiscal decentralization index and the environmental pollution, both in terms of income decentralization degree and expenditure decentralization degree. That is, the improvement of fiscal decentralization has a negative impact on the environmental quality. At the same time, the impact of expenditure decentralization on environmental pollution is greater than that of income decentralization. The improvement of fiscal decentralization in the eastern region has a greater impact on environmental pollution than that in the western region. The study also found that the environmental Kuznets curve hypothesis of economic and environmental pollution was established in the entire country and the eastern region, but not in the central and western regions. For each control variable, they have different effects on environmental pollution under different sample conditions.