摘要
绿色财政对实现“双碳”目标具有重要意义。本文选取2007—2021年省级面板数据,以绿色财政收入、绿色财政支出为解释变量,碳排放量为被解释变量构建双向固定效应模型。结果显示,绿色财政收入比重增加促进碳排放增加,绿色财政支出比重增加显著抑制碳排放。通过中介效应分析,本文认为绿色财政收入对碳排放缺少“硬约束”,反而促进了火力发电量、粗钢产量和原煤产量增加,进而导致碳排放增长;绿色财政支出的增长促进了我国能源消费结构转型,提升森林覆盖率,降低能耗,有效减少了二氧化碳的排放。基于此,本文提出充分发挥绿色财政减排作用的政策建议。
Green fiscal policy is of great significance to achieving the"double carbon"goal.The article selects provincial panel data from 2007 to 2021,with green fiscal revenue and green fiscal expenditure as explanatory variables and carbon emissions as the explained variable,to construct a two-way fixed effects model.The results show that an increase in the proportion of green fiscal revenue promotes an increase in carbon emissions,while an increase in the proportion of green fiscal expenditure significantly inhibits carbon emissions.The analysis of intermediary effect shows that green fiscal revenue lacks a"hard constraint"on carbon emissions,but instead promotes the increase in thermal power generation,crude steel production,and coal production,which in turn leads to the growth of carbon emissions;the growth of green fiscal expenditure promotes the transformation of China's energy consumption structure,increases forest coverage,reduces energy consumption,and effectively reduces carbon dioxide emissions.Based on this,this article puts forward policy recommendations to give full play to the role of green fiscal policy in emission reduction.
作者
张晖
李光龙
李增来
Zhang Hui;Li Guanglong;Li Zenglai
出处
《财政科学》
CSSCI
2024年第1期48-61,共14页
Fiscal Science
基金
2022年度安徽省社会科学创新发展研究课题“财政支持碳达峰碳中和研究”(项目编号:2022CX195)
2021年安徽省高校优秀青年骨干人才国内访学研修项目(项目编号:gxgnfx2021019)。
关键词
绿色财政
碳排放
绿色财政收入
绿色财政支出
Green Fiscal Policy
Carbon Emissions
Green Fiscal Revenue
Green Fiscal Expenditure
