CAJ | 학술논문

消费是环境问题的重要因素，被西方经济学家称为“微小的暴行”的消费型环境污染问题却长期被环境公共政策所忽略。当前，消费型环境污染正成为中国环境质量全面改善的关键性阻碍和风险，而我国经济新常态客观上要求继续拉动消费需求，因此能够兼顾刺激消费和抑制消费型环境污染的财政支出政策对于经济社会的可持续发展至关重要。本文从理论和实证两方面分别考察了不同制度环境下中国财政支出结构对消费型环境污染的影响及其机制。理论分析发现，政府非经济性财政支出对消费型环境污染存在正负两种效应，消费融资效应和环境规制效应。当消费融资效应占主导时，政府提高非经济性财政支出会加剧消费型环境污染，反之，当环境规制效应占主导时，政府提高非经济性财政支出则会降低消费型环境污染。进一步地，本文构建了由收入方程和污染方程组成的动态面板模型，采用103个环境保护重点城市2007-2012年的数据进行了实证检验。结果表明，当前中国财政支出结构对消费型环境污染的影响以环境规制效应为主导，并且环境规制效应的大小受地区廉政环境的影响。为了实现中国经济的绿色转型，在释放消费需求的同时降低或规避消费型环境污染，政府应将财政支出重点进一步转向教育、环保等非经济性领域，并着力创造有利于发挥财政支出结构调整效应的廉政环境。
소비시배경문제적중요인소，피서방경제학가칭위“미소적폭행”적소비형배경오염문제각장기피배경공공정책소홀략。당전，소비형배경오염정성위중국배경질량전면개선적관건성조애화풍험，이아국경제신상태객관상요구계속랍동소비수구，인차능구겸고자격소비화억제소비형배경오염적재정지출정책대우경제사회적가지속발전지관중요。본문종이론화실증량방면분별고찰료불동제도배경하중국재정지출결구대소비형배경오염적영향급기궤제。이론분석발현，정부비경제성재정지출대소비형배경오염존재정부량충효응，소비융자효응화배경규제효응。당소비융자효응점주도시，정부제고비경제성재정지출회가극소비형배경오염，반지，당배경규제효응점주도시，정부제고비경제성재정지출칙회강저소비형배경오염。진일보지，본문구건료유수입방정화오염방정조성적동태면판모형，채용103개배경보호중점성시2007-2012년적수거진행료실증검험。결과표명，당전중국재정지출결구대소비형배경오염적영향이배경규제효응위주도，병차배경규제효응적대소수지구렴정배경적영향。위료실현중국경제적록색전형，재석방소비수구적동시강저혹규피소비형배경오염，정부응장재정지출중점진일보전향교육、배보등비경제성영역，병착력창조유리우발휘재정지출결구조정효응적렴정배경。
Consumption is one of the most important elements of environmental issue, while the consumption-generated pollution which is called ’tiny violence’ by western economists has long been ignored by the public environmental policies. Currently,consumption-generated pollution is becoming a key obstacle and risk of the overall improvement of China’ s environmental quality, while the new economic normality demands objectively stimulating consumption, thus a fiscal expenditure policy which can take into account both the consumption demands and the consumption-generated pollution is vital important for the sustainable development of economy and socie-ty. This article investigated the influence of fiscal expenditures’ structure in China on the consumption-generated pollution under differ-ent institutional environment from both the aspect of theory and empirical formula. Theoretical analysis shows that, there exists a posi-tive and a negative effects of non-economic fiscal expenditures on the consumption-generated pollution, which is respectively consump-tion-finance effects and the effects of environmental regulation. When consumption-finance effects dominates, increasing the share of non-economic fiscal expenditure will bring the deterioration of consumption-generated pollution. Whereas, when the effects of environ-mental regulation dominates, increasing the share of non-economic fiscal expenditure is conducive to alleviating consumption-generated pollution. Furthermore, This article constructed a dynamic panel model composed of an income equation and a pollution equation and empirically examined the arguments using data from 103 environmental protection key cities during 2007-2012. Results show that the effects of environmental regulation dominates, and it is affected by the degree of curbing corruption. In order to realize the green trans-formation of China’ s economy, release the growth effect of consumption and avoid its pollution effect at the same time, the government in China should turn the fiscal expenditures to the fields just as education and environment and so on.