CAJ | 학술논문

财政分权是影响中国经济社会发展的重要制度改革，环境管制是推动企业污染治理的关键因素。在财政分权体制下，对于经济增长和环境质量的权衡取舍，中央政府和地方政府的利益诉求各有不同。地方政府作为环境管制的具体执行者，在政府间以经济激励为核心的竞争机制下，具有与企业“合谋”牺牲环境质量换取经济利益的动机。为激励地方政府更好地履行环境监管职责，约束政企合谋，中央政府可以通过向企业和地方政府支付信息租金和征收罚金，建立环境管制的激励约束机制。中国环境管制的实践具有加强中央集权模式的发展趋势，环境管制分权化的程度主要受企业减排成本差异、地区间发展水平和环境监测技术三方面因素的影响。现阶段，中国应转变以国内生产总值为核心的政府绩效考核评价体系，强化经济激励手段，提高政府补贴，积极开发环境在线监测技术，加大对环境违规的惩处力度，科学审核环境成本，增强公众的环境教育，以改善财政分权的合理性，提高财政分权体制下环境管制的效率。
재정분권시영향중국경제사회발전적중요제도개혁，배경관제시추동기업오염치리적관건인소。재재정분권체제하，대우경제증장화배경질량적권형취사，중앙정부화지방정부적이익소구각유불동。지방정부작위배경관제적구체집행자，재정부간이경제격려위핵심적경쟁궤제하，구유여기업“합모”희생배경질량환취경제이익적동궤。위격려지방정부경호지리행배경감관직책，약속정기합모，중앙정부가이통과향기업화지방정부지부신식조금화정수벌금，건립배경관제적격려약속궤제。중국배경관제적실천구유가강중앙집권모식적발전추세，배경관제분권화적정도주요수기업감배성본차이、지구간발전수평화배경감측기술삼방면인소적영향。현계단，중국응전변이국내생산총치위핵심적정부적효고핵평개체계，강화경제격려수단，제고정부보첩，적겁개발배경재선감측기술，가대대배경위규적징처력도，과학심핵배경성본，증강공음적배경교육，이개선재정분권적합이성，제고재정분권체제하배경관제적효솔。
Fiscal decentralization is the important institution impacting economic and social development in China, environmental regulation is the key factor promoting enterprise pollution control. In the financial decentralization system, the central government and the local government interests vary between the economic growth and environmental quality trade-offs. As environmental regulation implementation, local governments have motivation of sacrificing the quality of the environment to economic profit in economic incentives among governments. To encourage local governments to make better the implementation of environmental regulation, and prevent collusion between government and enterprises, the central government should establish the incentive and constraint mechanism of environmental regulation through paying the information rent and imposing fines on local government and enterprises.