新基建财政压力对地方政府环保支出绩效的影响
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作者:
作者单位:

1.东北财经大学财政税务学院;2.内蒙古财经大学财政税务学院

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中图分类号:

F812.4

基金项目:

中国的政府间事权与支出责任划分研究


The Impact of New Infrastructure Fiscal Pressures on Local Government Environmental Expenditure Performance
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Affiliation:

1.School of Finance and Taxation,Dongbei University of Finance and Economics;2.School of Finance and Taxation,Inner Mongolia University of Finance and Economics

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    摘要:

    财政在促进实现生态保护、环境治理目标方面承担着重要责任。在数字经济背景下,探究与新基建有关的财政压力和地方政府环境保护支出绩效间的关系,有助于更好实现减污降碳目标。本文从空间溢出视角出发,使用2013—2021年我国267个地级市面板数据构建空间杜宾模型,实证检验新基建引发的相对财政压力对环境保护支出绩效的影响,以及我国环境保护支出绩效的空间溢出性。 研究发现,新基建引发的相对财政压力显著提高了地方政府环保支出绩效,在经历一系列稳健性检验与内生性检验后仍然成立;我国地方政府环保支出绩效存在明显正向外溢效应,且这种外溢效应存在区域异质性。本文对于提升我国地方政府环保支出绩效及释放财政压力具有一定的政策启示。

    Abstract:

    Fiscal authorities are entrusted with significant responsibilities in advancing ecological conservation and environmental governance objectives. Under the digital economy context, exploration of the relationship between new infrastructure-induced fiscal pressure and the performance of local governments?? environmental protection expenditures is considered crucial for achieving pollution and carbon reduction targets. Based on spatial spillover perspective, panel data from 267 prefecture-level cities in China from 2013 to 2021 were employed to construct a spatial Durbin model. The relative fiscal pressure caused by new infrastructure is empirically verified to influence environmental protection expenditure performance, while spatial spillover characteristics of such performance are simultaneously examined. Significant enhancement of local governments?? environmental protection expenditure performance is found to be triggered by new infrastructure-induced relative fiscal pressure, with results remaining robust after rigorous testing and endogeneity analysis. Positive spatial spillover effects are observed in China's local government environmental protection expenditure performance, exhibiting regional heterogeneity. Policy implications are provided regarding both performance improvement of environmental protection expenditures and fiscal pressure alleviation for local governments.

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王中雅,牛晓艳.新基建财政压力对地方政府环保支出绩效的影响[J].技术经济,2025,44(8):127-138.

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  • 收稿日期:2024-08-18
  • 最后修改日期:2025-08-08
  • 录用日期:2024-12-12
  • 在线发布日期: 2025-08-20
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