分类号：F812.2；F205密级：公开
学校代码：11065学号：2019020268
学术硕士学位论文
（统招全日制）
政府环境偏好视角下财政分权对绿色发展的影响研究
作者姓名张肖艳
指导教师刘瑞超副教授
学科应用经济学
培养单位经济学院
答辩日期2022年6月2日
摘要
绿色发展是我国实现经济高质量发展的必然要求，作为纵向政府结构中的重要
制度安排，财政分权对实现地区绿色发展起着关键性作用。地方政府环境偏好是地
方环境保护意识的体现，会在一定程度上左右区域绿色发展进程。探讨财政分权对
绿色发展的影响效应、论证地方政府环境偏好在其中发挥的作用，对提升地区绿色
发展水平有着重要意义。
文章在梳理相关理论与文献的基础上，构建包含财政分权、地方政府环境偏好
与绿色发展的研究框架，理论分析财政分权对绿色发展的影响以及地方政府环境偏
好对二者关系的影响，然后基于2007-2019年我国省级面板数据，使用双向固定效
应模型、面板门槛模型等展开实证检验。研究发现，基于包含非期望产出超效率SBM
模型测算的2007-2019年我国绿色发展效率值偏低，地区之间差异明显，逐渐呈现
梯度效应，总体表现为东高西低、南高北低。无论是收入分权还是支出分权均与绿
色发展效率呈U 型非线性关系，且现阶段二者均未对绿色发展效率产生正向影响；
地方政府环境偏好与绿色发展效率正相关，并对财政分权和绿色发展效率的关系具
有调节作用，同等收入分权或支出分权程度下，地方政府环境偏好越强绿色发展效
率也就越高，且沿海地区这种调节作用较内陆地区更大些。
进一步的研究表明，地方政府环境偏好对财政分权影响绿色发展的调节效应存
在门槛，当地方政府环境偏好低于门槛值时，收入分权和支出分权均显著抑制绿色
发展效率的提升，在跨越门槛值之后，二者对绿色发展效率的负向作用会明显降低。
因此，应进一步优化政府政绩考核体系、深化财政分权改革、提升地方环境偏好程
度以及推进区域协同发展，推动我国绿色发展迈上新台阶。
关键词：财政分权；绿色发展；政府环境偏好；调节效应
Abstract
Green development is an inevitable requirement for China to achieve high-quality
economic development.As an important institutional arrangement in vertical government
structure,fiscal decentralization plays a key role in realizing regional green development.
Local government environmental preference reflects local environmental protection
consciousness,and affects the process of regional green development to a certain extent.It
is of great significance to study the impact of fiscal decentralization on green development
and the role played by local government environmental preference.
On the basis of reviewing relevant theories and literature,this paper establishes a
research framework to theoretically analyzes the impact of fiscal decentralization on green
development and local government environmental preference on the relationship between
the two.Then,based on 2007-2019interprovincial panel data,this paper uses the two-way
fixed-effect model and panel threshold model to conduct empirical tests.The results show
that the green development efficiency in China measured by the super-efficiency SBM
model containing undesirable outputs is low,with obvious differences among regions and
gradient effect,the overall pattern is high east and low west,high south and low north.Both
revenue decentralization and expenditure decentralization have a u-shaped relationship
with green development efficiency,and neither of them have a positive impact at the present
stage.Local government environmental preference is positively correlated with green
development efficiency,and exerts a moderating effect on the relationship between fiscal
decentralization and green development efficiency.Under the same degree of revenue
decentralization or expenditure decentralization,the higher the environmental preference
of local governments,the higher the efficiency of green development,and the moderating
effect is greater in coastal areas than in inland areas.Further research with local government
environmental preference as the threshold variable,the results show that when the local
government environmental preference is lower than the threshold value,both revenue
decentralization and expenditure decentralization significantly inhibit the improvement of
green development efficiency,and after crossing the threshold value,the negative effect of
both will be significantly reduced.Therefore,it is necessary to further optimize the
government performance assessment system,deepen the reform of fiscal decentralization,
improve the degree of local environmental preference and promote regional collaborative
development,so as to push China's green development to a new level.
Keywords:fiscal decentralization;green development;government environmental
preference;regulatory effect
目录
第一章绪论...............................................................................................1
第一节研究背景与研究意义...............................................................1
一、研究背景.......................................................................................1
二、研究意义.......................................................................................1
第二节研究内容与研究方法...............................................................2
一、研究内容.......................................................................................2
二、研究方法.......................................................................................4
第三节主要创新点与不足之处...........................................................4
一、主要创新点...................................................................................4
二、不足之处.......................................................................................4
第二章理论基础与文献综述..................................................................5
第一节理论基础....................................................................................5
一、财政分权理论...............................................................................5
二、公共产品理论...............................................................................5
三、外部性理论...................................................................................6
四、可持续发展理论...........................................................................6
第二节文献综述....................................................................................7
一、关于绿色发展的研究...................................................................7
二、财政分权对经济增长和环境质量的影响研究..........................8
三、关于地方政府行为偏好的研究...................................................9
四、研究评述.....................................................................................10
第三章省域绿色发展效率的评估与分析............................................11
第一节测算方法与测算模型的选取.................................................11
一、测算方法的选取.........................................................................11
二、测算模型的选取.........................................................................11
第二节指标选取与数据说明.............................................................12
一、指标选取.....................................................................................12
二、数据说明.....................................................................................13
第三节绿色发展效率的时空变迁.....................................................14
一、时序演进特征.............................................................................14
二、空间分布格局.............................................................................15
第四章理论分析与研究设计................................................................18
第一节理论分析..................................................................................18
一、财政分权对绿色发展的影响分析.............................................18
二、地方政府环境偏好的调节效应分析.........................................19
第二节模型设定..................................................................................20
一、基准模型设定.............................................................................20
二、门槛效应模型设定.....................................................................20
第三节变量选取与数据说明.............................................................20
一、被解释变量.................................................................................20
二、解释变量.....................................................................................21
三、调节变量.....................................................................................21
四、控制变量.....................................................................................21
五、数据说明.....................................................................................22
第五章实证分析....................................................................................24
第一节基准回归分析..........................................................................24
一、财政分权对绿色发展效率的影响分析.....................................24
二、地方政府环境偏好的调节效应分析.........................................26
第二节稳健性检验..............................................................................28
一、内生性检验.................................................................................28
二、替代变量检验.............................................................................30
三、空间效应检验.............................................................................31
第三节区域异质性分析......................................................................34
第四节进一步拓展分析......................................................................36
一、地方政府环境偏好的门槛效应检验.........................................36
二、门槛模型回归结果分析.............................................................37
第六章主要结论与政策建议................................................................39
第一节主要结论..................................................................................39
第二节政策建议..................................................................................39
参考文献...................................................................................................42
附录...........................................................................................................48