省以下生态转移支付制度环境保护激励效应

现有文献认为生态转移支付具有基本公共服务均等化与提升地方生态环境质量双目标,而目标的多样性会影响地方财政转移支付资金效果及目标的实现。文章基于环保支出和农林水支出的中介与调节效应,对生态转移支付的生态环境目标进行了理论分析,利用2010—2018年甘肃、贵州、湖北及河南四省的199个县的面板数据进行实证检验。实证研究表明:在样本期内,生态转移支付促进了地方生态环境质量的提升,中介效应和调节效应模型的结果表明,中国地方生态转移支付资金对辖区环境保护效果中,环境保护支出起到部分中介效应,农林水支出不仅调节了生态转移支付的地方环境保护支出效果,而且调节了环境保护支出对地方环境质量的影响。因此,由于地方政府具有环境治理信息优势,省以下制度目标更能体现辖区生态需求,省对县生态转移支付制度会有效促进地方生态环境质量的改善,环保激励效应较为明显。同时,县级地方政府应该逐步摆脱"先污染后治理"的路径依赖,逐步转向经济与环境"双目标协同发展"模式。为了协同生态转移支付的双目标,"自下而上参与式决策"可以作为环境治理的有益补充,通过地方政府多元化实践改善环境质量。

Incentive effect of environmental protection in sub-provincial ecological fiscal transfer system

It has been commonly considered that ecological fiscal transfer has the dual goals of equalizing basic public services and improving the quality of local ecological environment.However,the diversity of the goals could impact the outcome of local financial transfer payment and the successful realization of the goals.Based on the mediating effects of financial expenditure on environmental protection,and moderating effects of financial expenditure on agriculture,forestry and water,this paper made a theoretical analysis of the ecological environmental goals of ecological fiscal transfers,and implemented a research hypothesis,using the panel data of 199 counties in Gansu,Guizhou,Hubei and Henan provinces from 2010 to 2018.The empirical study showed that ecological fiscal transfers promoted the quality of local ecological environment during the sample period.As to the effects of local ecological fiscal transfers,the expenditure on environmental protection played a partial role of mediating effect,while the expenditure on agricultural,forestry and water not only regulated the effects of local environmental protection expenditure,but also improved local environmental quality.Since the local government had the information advantage regarding environmental governance,the goals of the provincial-level system could better reflect the ecological needs of the jurisdiction area.Consequently,the province-to-county ecological fiscal transfer system could effectively promote the quality of local ecological environment,and the incentive effect of environmental protection was obvious.Therefore,local governments at the county level should gradually abandon the practice of ‘pollution first,treatment later’,and take up the model of ‘coordinated development with dual goals’ involving both economy and environment.To coordinate those two goals of ecological fiscal transfer,the ‘bottom-up participatory decision-making’ concept can be a beneficial supplement to environmental governance by improving environmental quality through diversified practices of local governments.