分类号

D200977808
学校代码1G487 密级



博士学位论文
财政分权、政府支出与碳排放
学位申请人:王娟
学科专业:工商管理
指导教师:王韬教授
张克中教授
摘要
改革开放以来,中国经济取得巨大成就的同时,经济发展与环境恶化的矛盾也
逐渐凸显,环境问题成为中国经济快速、可持续发展的一大障碍。碳排放作为环境
污染的重要组成部分之一,产生的温室效应所诱发的全球气候变暖问题受到国内外
各界的广泛关注。减少温室气体的排放,实现低碳式经济发展已成为各国政府应对
气候变化的重要举措。中国自2007年以来成为世界最大的碳排放国,在2009年的
哥本哈根大会上承诺了 2020年的碳排放目标。但是,中国经济处在转型期,能源需
求依旧巨大,而能源却是碳排放的重要来源。维持经济发展的前提下,地方政府面
临着巨大的碳减排压力
近年来的文献开始从财政分权的背景下探讨地方政府行为与地方发展的关系
中国目前的环境问题是粗放式经济发展的后果,这种发展模式又源于地方政府行为
财政分权使地方政府在财政支出、资源配置上拥有很大的裁量权。由于碳排放的外
部性,加之现有的激励机制,“为增长而竞争”的地方政府放松对碳排放污染的管制,
甚至支持污染产业,导致碳排放量不断增加。财政分权与激励机制结合才能更好地
解释地方政府行为,而财政支出更是地方政府实现其目标的重要经济手段。中国财
政支出总量发展迅速,公共支出的占整个财政支出的比重也有所上升。尽管财政支
出规模不可能保持永恒的增长,但财政支出结构对环境保护的影响却是长久的。财
政支出规模的增加是否会剌激碳排放量不断增长,财政支出结构对碳减排的影响如
何,公共支出项目是否都具有“亲碳减排”性,这些都是迫切需要探讨的问题。除
此之外,了解各区域碳排放的增长趋势对环境保护政策的制定具有重要的现实意义
在此背景下,本文先从省级数据的角度,探讨了财政分权对碳排放的影响,并
分析地方财政支出规模、支出结构与碳减排之间的关系,最后考察了不同省区碳排
放之间的增长.趋势,及碳排放增长与经济增长的关系。本文主要结论包括:
(1)财政分权的提高不利于碳排放的减少,财政分权对碳排放的作用在不同能
源消费结构省区、不同环保政策下、不同地理区位之间都存在差异性。财政分权导华中科技大学博士学位论文
致碳排放增加的影响途径主要是第二、第三产业
(2)财政支出规模的扩张不利于碳减排,但通过支出结构的调整可以减弱规模
扩大带来的不利影响。单项非生产性公共支出对碳减排的影响具有差异性,财政支
出结构对碳减排的影响在不同产业之间也有显著差异
(3)不同省区之间的碳排放增长存在收敛性。人均碳排放趋同取决于各省区工
业化进程与贸易开放度,碳排放强度存在绝对趋同。人均碳排放存在规模效应,人
均GDP对其增长率具有正效应;碳排放强度不存在规模效应,人均GDP对其增长
率具有负效应
关键词:碳排放财政分权财政支出规模财政支出结构趋同华中科技大学博士学位论文
Abstract
Since the reform and openness, despite China's remarkable economic growth, the
contradictions between economic development and environmental deterioration gradually
highlight, and environmental problems become big obstacle with the economic
development. As the part of environmental pollution,carbon emissions are paid great
attention for inducing global warming. The governments all over the world have made
great effort to reduce gas emissions. Since 2007,China has become the world's largest
carbon emitter, and has promise the reduction target of carbon emissions in 2020.
However,the demand of energy is still huge in the economic transition stage,and the use
of energy may emit lots of carbon dioxide. The local governments face huge pressure of
reducing carbon emissions, with the economic development.
Recently, large number of literature studies the relationship between local
government behavior and development. The extensive economic development reduces
current environmental problems. Local governments have discretion in the financial
expenditure and allocation of resources. Local governments of compete for growth may
ease the control of carbon emissions,or even support pollution industries, for the
externalities of carbon emissions and existing incentive mechanism, the carbon emissions
will increase. The combination of fiscal decentralization and incentive mechanism may
better explain the behavior of local governments, and financial expenditure is vital means
for the local governments realizing their goals. The gross of financial expenditure
develops rapidly, public spending accounts for the proportion of the whole financial
expenditure also increased. Although financial expenditure scale could not keep eternal
grow,but the effect of fiscal expenditure structure on environmental protection is long.
Does the increase of financial expenditure scale stimulate carbon emissions growth How
the effect of financial expenditure structure on carbon emission reduction Whether are all
the public spending program pro cm*bon emission reduction In addition, the research on
trend of carbon emissions may attribute to formulation of environmental protection policy.