财政分权下的政府行为与环境污染研究

发布时间：2018-03-19 04:20

  本文选题：财政分权　切入点：政府行为　出处：《财政部财政科学研究所》2014年博士论文　论文类型：学位论文

【摘要】：改革开放三十多年来,我国的政治、经济、社会诸领域发生了翻天覆地的变化,并朝着现代化国家快速迈进。在我国的转型中,财政领域的改革一直处于中心地位,并对经济发展和社会进步发挥着关键作用。在十八届三中全会《中共中央关于全面深化改革若干重大问题的决定》中,又以前所未有的历史高度对财政职能进行了定位,赋予了财政以“国家治理的基础和重要支柱”的特殊地位,从而进一步凸显出财政领域改革与研究的重要性和迫切性。 学界普遍认为,中国近几十年的财政改革是以中央向地方的分权为根本特征的,这种分权化趋势带来的影响是复杂而又深远的：一方面,它调动了地方发展经济的积极性,促进了地方政府之间的竞争,从而奠定了我国经济取得巨大成就的制度基础；另一方面,权力的分散和下放也产生了一定的负面效果,最为突出的表现是地方公共物品供给的不足。 为加强国家治理能力和治理体系现代化建设,必须对财政体制进行优化设计,这要求我们在充分认识现有财政体制存在问题的基础上,提出具有针对性的建议。然而,现有关于财政分权体制的研究成果主要侧重于财政分权与医疗卫生、教育和基础设施建设等公共物品供给,财政分权与土地出让,以及财政分权同地方政府债务等方面,相对忽略了财政分权体制带来的另一个重要的负面影响——环境污染。 近些年来,随着环境污染的不断加剧和国家对于环境保护的重视,环境问题逐渐成为公共议论的热点。党的十八大明确提出了包括生态文明建设在内的“五位一体”总体布局,2014年政府工作报告明确提出“出重拳强化污染防治,坚决向污染宣战”,更是将环境治理提升到国家战略的高度。改善和治理环境首先必须认识环境污染的成因,我国环境污染的成因复杂而又多元,其中一个重要原因是地方政府环境监管上的“缺位”这种“缺位”的背后,是地方政府在现行财政和人事激励机制下的某种理性选择。因此,本文将从财政学和公共经济学的角度分析和解释地方政府的行为偏好以及这种偏好对于环境监管和治理行为的影响,不仅为理解我国环境污染问题提供了新视角,而且丰富了我国环境污染治理的思路。通过阐明财政制度背后蕴含的激励机制,希望对未来财政改革的顶层设计方案提供一定的经验支撑,对公共财政的完善、国民福利的提高和生态环境的保护有借鉴意义。 从已有的文献来看,国外对财政分权与环境污染之间的关系研究显然更加成熟,经验分析的模型更加丰富,而国内对这方面的研究起步较晚。从国内已有的研究来看,大部分认为财政分权会妨碍环境质量的提高,但是这些研究对财政分权与环境污染关系的分析存在两方面的不足：第一,已有研究在探讨财政分权与环境污染之间的关系时,没有形成较为一致的答案。这与已有研究中数据的时限、财政分权指标的选取、实证方法的选择都有关系。第二,财政分权对于环境污染影响的传导机制阐述尚不清晰。财政分权通过影响制度环境下的主体行为选择来发挥作用,而目前的研究则将政府内部的行为选择过程视作一个“黑箱”,没有对其作用机制进行深入分析。 因此,本文将着重进行两方面的探索：第一,综合已有研究,通过选取动态面板数据、更全面的财政分权指标和控制变量与采用更合适的实证方法,考察财政分权、地方政府竞争对区域环境污染的影响,分析财政分权体制对地方政府的激励作用及其对环境监管行为产生的影响。第二,通过理论分析与综述,本文将财政分权对环境污染的作用机制归纳为三条路径：一是通过改变地方政府的财政支出结构和模式影响环境治理的投入,并最终影响环境污染水平；二是通过改变中央转移支付的强度和方向影响地方政府在环境方面的投入；三是通过影响地方政府的产业政策和产业结构,进而对污染物的排放产生影响。 针对已有研究的不足,本文提出了相应的研究假设,并构建了财政分权影响环境污染的研究模型。该模型的重点在于分析财政分权对环境污染的具体影响,以及财政分权如何通过财政支出、中央转移支付和产业结构这三个途径影响环境污染水平。 基于2003—2010年我国省级层面的面板数据,本文对财政分权、地方政府竞争水平、财政支出、中央转移支付、产业结构和环境污染等方面的变量进行了描述性统计分析,分析了变量的特征和关系,并运用系统GMM模型对研究假设进行了验证。通过实证分析,本文主要得出以下几点结论：(1)财政分权程度和工业“三废”污染程度之间呈显著的正相关关系,意味着财政分权程度越高,环境污染越严重；(2)在财政分权背景下,地方政府竞争对环境污染具有一定的抑制作用,意味着观察期内地方政府的竞争进入了全方位竞争阶段,逐渐降低了对污染容忍程度,产业结构升级也对高污染产生了一定的挤出效应；(3)地方环境治理支出与废水污染、废气污染以及固体废弃物污染等均存在显著的负相关关系,考虑到地方政府的环保支出后,财政分权变量与废水污染、废气污染以及固体废弃物污染等变量的回归系数仍为显著的负相关关系,表明环保支出对三废污染具有抑制效应以及改善作用；(4)中央转移支付与废水污染、废气污染以及固体废弃物污染等环境污染水平存在正相关关系,考虑到中央转移支付后,财政分权与环境污染仍保持显著的正相关关系。这表明我国中央转移支付制度对环境污染没有发挥抑制效应；(5)高污染产业增加值除与废水污染存在显著的正相关外,与固体废弃物污染、废气污染均存在显著的负相关关系。考虑到高污染产业增加值后,财政分权变量仍与废水污染、废气污染以及固体废弃物等存在显著的正相关关系,这表明财政分权中以经济发展为单一维度的政绩考核激励方式,导致区域高污染产业的快速发展,并最终加剧区域环境污染。本文的研究结论与已有关于这一主题的实证研究并不完全一致,这种差异主要来自于样本选取、测量方式和模型构建上的不同。 通过以环境污染为主要研究对象,采用省级面板数据进行实证分析,本文对公共财政学领域做出了有价值的理论和实践贡献：在理论上本文扩展了财政分权与地方公共产品供给关系的研究,深化了关于财政分权影响环境污染机制和渠道的认识,在实践上本文的研究结论能够帮助政策设计者进行对应的制度调整和政策修正,从而促使政府走出当前的环境监管和治理困境。具体的政策建议包括：进一步理清各级政府的环保责权,加强环境保护垂直管理与跨区域协调,探索环境保护税缓解环保支出压力,在一般性转移支付中充分考虑环境因素,加强转移支付制度对环境保护的激励引导,建立生态补偿财政转移支付,强化行政首长对本辖区的环境保护责任,完善公众参与环境监督的渠道,全方位推进环境规制立法、执法与监督。
[Abstract]:Thirty years of reform and opening up, China's political, economic and social changes happened to turn the world upside down in the field, and toward the modernization of the country in the fast forward. The transformation of our country, the reform of the financial sector has been at the centre of the economic development and social progress plays a key role in the "CPC Central Committee on the third Plenary Session of the 18th CPC Central Committee. Several major issues of comprehensive reform decision", and the history of hitherto unknown height to financial function for the position, given the financial to the "special status of foundation and an important pillar of national governance", which further highlights the importance of financial sector reform and research and urgent.
Scholars generally believe that Chinese decades of fiscal reform is central to the decentralization as the fundamental characteristics of the impact of this decentralization trend is complex and profound: on the one hand, it aroused the enthusiasm of local economic development, promote the competition among local governments, so as to lay the foundation for the system I our economy has made great achievements; on the other hand, decentralization and devolution of power also has some negative effects, the most prominent is the lack of local public goods supply.
In order to strengthen the national governance capacity and governance system modernization, it is necessary to optimize the design of financial system, which requires us to fully understand the existing financial system based on the existing problems and puts forward some pertinent suggestions. However, on the current fiscal decentralization system and the research results mainly focus on fiscal decentralization and health, education and infrastructure the construction of facilities for the supply of public goods, fiscal decentralization and land transfer, and fiscal decentralization with local government debt, neglecting another important negative impact brought about fiscal decentralization: sound of environmental pollution.
In recent years, with the increasing environmental pollution and the importance of environmental protection, the environmental problem has become the focus of public debate. The Party of eighteen put forward the overall layout including the construction of ecological civilization, "five in one", in 2014 the government work report made clear that the heavy strengthen pollution control, pollution and resolutely to war. Is the environmental governance to enhance the national strategic height. The causes and improve the governance environment must first understand the causes of environmental pollution, environmental pollution in China is complex and diverse, is one of the important reasons for the local government environmental regulation on the "Absence" of the "Absence" behind the local government is a rational choice in the current financial and personnel incentive mechanism. Therefore, this article from the finance and public economics to analyze and explain the behavior of the local government is good to And this preference for environmental supervision and governance behavior, not only provides a new perspective for understanding the environmental pollution problems in China, but also enriches the management of environmental pollution in China. Through the incentive mechanism to clarify the ideas behind the financial system, hope to provide experience supporting a top-level design for the future of the financial reform, to improve the public finance, improve national welfare and protection of ecological environment of great significance.
From the existing literature, foreign research on the relationship between fiscal decentralization and environmental pollution is clearly more mature, empirical analysis of the model is more abundant, but the domestic research in this regard starts late. From the current domestic study, most believe that fiscal decentralization will hinder the improvement of environmental quality, but the study on the relationship between fiscal decentralization with the environmental pollution problems in two aspects: first, the existing research on the relationship between fiscal decentralization and environmental pollution, has not formed a more consistent answer. This data and existing research in selected time, fiscal decentralization index, are empirical method. Second, fiscal decentralization to the conduction mechanism of environment the impact on fiscal decentralization is not clear. The behavior selection effect of institutional environment to play a role, but the present study will be the government The internal behavior selection process is regarded as a "black box" and does not make an in-depth analysis of its mechanism.
Therefore, this article will focus on the exploration of the two aspects: first, based on previous research, through the selection of dynamic panel data, empirical method of fiscal decentralization index and control variables is more comprehensive and adopt more appropriate, effects of fiscal decentralization, local government competition on regional environmental pollution, analysis of the impact of fiscal decentralization on local government incentives and the environmental supervision behavior. Second, through theoretical analysis and summary, the mechanism of fiscal decentralization on environmental pollution is classified into three paths: one is to change the environment of fiscal expenditure structure and the mode of the impact of the local government investment, and ultimately affect the level of environmental pollution; two is through the change of strength and the direction of the central transfer payment effect of local government investment in terms of the environment; three is affected by the local government industrial policy and industrial structure. And it has an impact on the emission of pollutants.
Aimed at shortcomings of previous studies, this paper puts forward the corresponding research hypothesis, and constructs the research model of fiscal decentralization in the impact of environmental pollution. The key of this model lies in the analysis of the specific impact of fiscal decentralization on environmental pollution, and fiscal decentralization through fiscal expenditure, environmental impact of the three ways the central transfer payments and the industrial structure level of pollution.
鍩轰簬2003鈥，

本文编号：1632809