CAJ | 학술논문

从转移支付的角度出发，关于1994年分税制改革后财政分权对能源消耗和碳排放的影响的研究表明，整体而言，财政分权对能源消耗和碳排放有着正向的作用，但针对不同的消耗量和排放量其作用会有所不同。如果缺少相应的制度改革，特别是财政分权制度改革，当前所采取的各种节能减排手段可能无法取得很好的效果。中国省际层面的能源消耗和碳排放环境库兹涅茨曲线呈“单拐点”弱“N”型，能源消耗和碳排放与经济增长之间脱钩的第一个拐点目前还没有达到。技术水平提高会显著降低能源消耗与碳排放，人口增长会加大能源消耗，城市化与外商直接投资则无这种影响。
종전이지부적각도출발，관우1994년분세제개혁후재정분권대능원소모화탄배방적영향적연구표명，정체이언，재정분권대능원소모화탄배방유착정향적작용，단침대불동적소모량화배방량기작용회유소불동。여과결소상응적제도개혁，특별시재정분권제도개혁，당전소채취적각충절능감배수단가능무법취득흔호적효과。중국성제층면적능원소모화탄배방배경고자열자곡선정“단괴점”약“N”형，능원소모화탄배방여경제증장지간탈구적제일개괴점목전환몰유체도。기술수평제고회현저강저능원소모여탄배방，인구증장회가대능원소모，성시화여외상직접투자칙무저충영향。
From the perspective of transfer payment from central government, which captures the characteristic of Chinese tax distribution system, this paper investigates the influences of fiscal decen- tralization upon energy consumption and carbon emission after the tax system reform in 1994. Our re- search results implicates that, overall fiscal decentralization has a positive effect towards energy con- sumption and carbon emission, though this conclusion would become mixed in individual level. Without relevant institution reform, especially fiscal decentralization system reform, energy save and emission reduce policies may fail. In contrast to previous research conclusions, we discover that the Environmental Kuznets Curve （EKC） of energy consumption and carbon emission has a weak“N” shape, which has only one single inflection point. China hasn＇t reached the first inflection point in which energy consumption and carbon emission unhook connections with economic growth. Technology improvement will significantly reduce energy consumption and carbon emission, while population growth can significantly promote energy consumption and carbon emission. Urbanization and foreign direct investment （FDI） do not affect energy consumption and carbon emission.