财政分权视角下地方政府环保支出效率分析

发布时间：2018-07-12 11:11

本文选题：财政分权 + 环保支出效率　；参考：《华东经济管理》2017年07期

【摘要】：文章首先基于2007-2014年30个省份环保治理的投入与产出数据,运用DEA-Malmquist模型测算各省环保支出效率,发现环保支出效率普遍不高且地区间存在很大差异。在得到环保支出效率的基础上,以财政分权为核心解释变量,以人均GDP为门槛变量,建立面板门槛模型重点分析财政分权因地区经济发展水平不同对环保支出效率的不同影响。实证发现,财政分权对提升环保支出效率具有正向作用;财政分权对环保支出效率的影响随地区经济发展水平的提升越来越大。基于上述结论,提出发展落后地区经济、激励地方政府行为、改革财税体制和提升民众参与度等措施来提升环保支出效率。
[Abstract]:Based on the input and output data of environmental protection governance in 30 provinces from 2007 to 2014, this paper uses DEA-Malmquist model to calculate the environmental expenditure efficiency of each province. It is found that the efficiency of environmental protection expenditure is generally low and there are great differences between different regions. On the basis of obtaining the efficiency of environmental protection expenditure, taking fiscal decentralization as the core explanatory variable and GDP per capita as the threshold variable, the panel threshold model is established to analyze the different effects of fiscal decentralization on environmental expenditure efficiency due to different regional economic development level. It is found that fiscal decentralization plays a positive role in improving the efficiency of environmental protection expenditure, and the effect of fiscal decentralization on the efficiency of environmental protection expenditure is increasing with the development of regional economy. Based on the above conclusions, the paper puts forward some measures to improve the efficiency of environmental protection expenditure, such as developing backward region economy, encouraging local government behavior, reforming fiscal and taxation system and enhancing public participation.
【作者单位】：集美大学财经学院;集美大学地方财政绩效研究中心;
【基金】：福建省社会科学研究基地重大项目(2014JD047) 福建省社会科学规划项目(2014B089)
【分类号】：F812.45

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