环境保护支出责任划分、转移支付与环境治理被引量：2

Responsibility Division of Environmental Protection Expenditure,Transfer Payment and Environmental Governance

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摘要基于公共产品供给视角分析政府间环境保护事权与支出责任划分对环境治理的影响,结合中国特定的体制改革背景,将转移支付纳入理论模型,分析不同转移支付方式对环境治理的影响。实证研究发现,中央与地方政府环境保护支出责任划分与环境治理效果存在“倒U型”关系,我国大部分地区的环境保护支出分权处于“倒U型”曲线的右侧;中央一般性转移支付对环境治理效果具有显著正向影响;中央专项转移支付对环境治理效果具有显著负向影响。因此,应适度加强中央政府环境保护事权与支出责任,建立政府间环境保护权责划分的动态调整机制;优化转移支付结构,降低专项转移支付比重,规范一般性转移支付方式。 From the perspective of public goods supply,a study is conducted in this paper to analyze the impact of government environmental protection authority and expenditure responsibility division on environmental governance. Under the specific institutional reform background in China,transfer payment is introduced into theoretical models to analyze the impact of different transfer payment methods on environmental governance. The result reveals that there is an"inverted U-shaped"relationship between the central and local governments in environmental protection expenditure responsibility division and environmental governance effects. The environmental protection expenditure decentralization in most areas of China is on the right side of the "inverted U-shaped"curve.The general transfer payment of central government has a significantly positive impact on environmental governance. The special transfer payment of central government has an obviously negative impact on environmental governance. Therefore,firstly,it is necessary to strengthen the central government’s responsibility for environmental protection and expenditure. Secondly,a dynamic adjustment mechanism for the division of environmental protection rights and responsibilities among governments should be established. Thirdly,it is important to optimize the transfer payment structure and reduce the proportion of special transfer payment. Finally,it is crucial to regulate the general transfer payment method.

作者孙开王冰 Sun Kai;Wang Bing(School of Public Finance and Taxation,Dongbei University of Finance and Economics,Dalian 116025,China;School of Public Finance and Taxation,Henan University of Economics and Law, Zhengzhou 450046,China)

机构地区东北财经大学财政税务学院河南财经政法大学财政税务学院

出处《税务与经济》 CSSCI 北大核心 2019年第4期20-28,共9页 Taxation and Economy

基金国家社会科学基金重大项目“中国的政府间事权与支出责任划分研究”(项目编号:16ZDA066)

关键词环境保护支出分权环境治理一般性转移支付专项转移支付 environmental protection expenditure responsibility division environmental governance general transfer payment special transfer payment

分类号 F812.45 [经济管理—财政学] X3 [环境科学与工程—环境工程]