CAJ | 학술논문

本文从理论和实证两方面考察了中国式分权背景下地方财政支出对环境质量的影响。分析认为，财政支出既能以提供环境公共服务的方式直接作用于环境质量，也能通过经济发展对环境质量产生间接影响，其净环境效应取决于两种影响的方向与大小，并且存在显著的地区差别。进一步地，本文构建了由增长方程和环境方程共同组成的动态面板模型，采用中国286个城市2003-2011年的数据，实证检验了以上理论假设。结果显示，地方财政支出目前无法为环境质量带来正向的直接影响；间接影响居于主要地位，且与地区经济收入水平高度相关。对中国绝大多数城市而言，财政支出的净环境效应目前均为负向，具体来看，财政支出规模增长对东部地区环境质量的总体影响为负，在中西部地区则为正，但程度上不及前者。
본문종이론화실증량방면고찰료중국식분권배경하지방재정지출대배경질량적영향。분석인위，재정지출기능이제공배경공공복무적방식직접작용우배경질량，야능통과경제발전대배경질양산생간접영향，기정배경효응취결우량충영향적방향여대소，병차존재현저적지구차별。진일보지，본문구건료유증장방정화배경방정공동조성적동태면판모형，채용중국286개성시2003-2011년적수거，실증검험료이상이론가설。결과현시，지방재정지출목전무법위배경질량대래정향적직접영향；간접영향거우주요지위，차여지구경제수입수평고도상관。대중국절대다수성시이언，재정지출적정배경효응목전균위부향，구체래간，재정지출규모증장대동부지구배경질량적총체영향위부，재중서부지구칙위정，단정도상불급전자。
This paper both theoretically and empirically investigates the impact of local government spending on the environment under the institutional background of China＇s fiscal decentralization. Our analysis suggests that local fiscal expenditure could generate not only direct environmental effects by providing environmental public service, but also indirect ones through economic development. Codetermined by the direction and extent of bothinfluences above, tile net effects of local government spending would present significant regional differences. Using municipal data fiom 2003 to 2011 in China, our empirical study, based on a two equation dynamic panel model, provides strong evidence for the theoretical implication. The results indicate that local public spending could not cast any positive direct impact on environment quality, and the indirect impact, taking up a major position, is highly correlated to the levels of local economy. For the vast majority of cities in China, the net environmental effects of fiscal expenditure have proved to be negative at the present stage. Specifically, the growth of local fiscal spending may deteriorate the environment quality in eastern China, while having a positive but weaker effect for central and western areas.