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财政分权背景下政府对环境的影响有赖于财政体制是否能够为其履行环境保护职能提供必要的预算约束机制和激励机制。本文采用熵权法计算出“环境污染综合指数”来刻画环境污染水平,采用“制造业实际技术选择指数”来度量地方政府的赶超行为,实证检验了我国现行财政体制下财政分权对环境污染的影响。结论表明:在预算制度软约束条件下,财政分权会导致环境恶化,并且晋升机制诱导的地方政府赶超行为是这一影响的重要原因。此外,门槛效应模型的结果显示,随着经济的发展,在刺激地区经济增长的激励下,上述效应会进一步强化。但当经济水平提高到一定阶段,在环境恶化的边际成本递增和居民忍耐度下降的压力下,上述效应会开始逐渐衰退。因此,为了改善我国环境恶化的现状,有必要在财政体制中构建相关预算约束机制,使财政分权下的政府竞争有序化,以保障政府不但能充分履行其环境保护职能,而且其所制定的财税政策能引导经济步入环境友好的增长路径。
Under the fiscal decentralization, the impact of the government on the environment depends on whether the financial system can provide the necessary budget constraint mechanism and incentive mechanism for its performance of environmental protection functions. In this paper, we use the entropy method to calculate the “environmental pollution index” to describe the level of environmental pollution, and use “actual technology index of manufacturing industry” to measure the catch-up behavior of local governments. The empirical test shows that under the present fiscal system, Impact of Decentralization on Environmental Pollution. The conclusion shows that fiscal decentralization will lead to the deterioration of the environment under the soft constraints of the budget system, and the promotion of local governments induced by the promotion mechanism is an important reason for this impact. In addition, the results of the threshold effect model show that with the economic development, stimulating the economic growth in the region, the above effects will be further strengthened. However, when the economy reaches a certain stage, the above-mentioned effects will gradually decline under the pressure of the marginal cost of environmental degradation and the decrease of residents’ tolerance. Therefore, in order to improve the status quo of our country’s environmental degradation, it is necessary to establish the relevant budget constraint mechanism in the fiscal system to order the government competition under the fiscal decentralization to ensure that the government can not only fully perform its environmental protection functions, but also formulated Fiscal and tax policies can guide the economy into an environment-friendly growth path.