环境财税政策与金融支持的碳减排治理效应——基于财政与金融相结合的视角

发布时间：2018-01-21 04:15

本文关键词： 环境财税政策金融支持碳排放效应　出处：《科技管理研究》2017年03期 　论文类型：期刊论文

【摘要】：从财政与金融联合治理碳排放出发,运用外部性与庇古税、科斯定理和协同治理理论阐释环境财税政策与金融支持对碳排放的作用机理,认为环境财税政策与金融支持共同影响碳排放;利用1999—2014年中国省级面板数据构建动态面板模型,采用GMM两步法实证检验环境财税政策与金融支持对碳排放的影响效应。研究结果表明:环境财税政策与碳排放显著负相关,获得金融支持较大的省份,其环境财税政策的碳减排效应更明显,金融低碳度与碳排放显著正相关。因此,政府应加大环境治理财税改革,加快发展碳金融;同时深化能源价格改革和产业结构升级,充分发挥环境财税政策与金融支持的碳减排联合治理效应。
[Abstract]:Based on the combination of finance and finance to control carbon emissions, the mechanism of environmental finance and tax policy and financial support on carbon emissions is explained by using externality and Pigou tax, Coase theorem and cooperative governance theory. It is considered that environmental finance and taxation policy and financial support together affect carbon emissions; The dynamic panel model is constructed by using the provincial panel data from 1999 to 2014 in China. The effect of environmental finance and tax policy and financial support on carbon emissions is tested by GMM two-step method. The results show that the environmental finance and taxation policy is negatively related to carbon emissions and the provinces with greater financial support. The carbon emission reduction effect of environmental finance and taxation policy is more obvious, and the low carbon degree of finance is positively related to carbon emission. Therefore, the government should strengthen the reform of environmental governance finance and taxation, and accelerate the development of carbon finance; At the same time, we should deepen the energy price reform and upgrade the industrial structure, and give full play to the combined effect of environmental finance and taxation policy and financial support on carbon abatement.
【作者单位】：重庆大学公共管理学院;重庆师范大学;
【基金】：中国博士后科学基金面上项目“碳减排与经济增长的最优耦合测度及差别化减排方案设计”(2012M511898) 重庆市人民政府发展研究中心项目“联动治理农村面源污染推进美丽乡村建设的对策研究”(2014-ZB-11)
【分类号】：F812.42;F832;X196
【正文快照】： 有效控制温室气体排放是积极应对全球气候变化的重要内容。国家“十三五”规划明确提出“实施资源税从价计征改革,逐步扩大征税范围,开征环境保护税。有效控制电力、钢铁、建材、化工等重点行业碳排放,推进工业、能源等重点领域低碳发展。健全统计核算、评价考核和责任追究制

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