【摘要】 强化财政分权改革对环境治理的作用被提升为"十三五"国家战略的高度。基于此,本文选择2007～2017年中国省级面板数据,采用系统GMM模型探讨财政分权对环境治理绩效的影响。结论表明:从基准回归分析来看,财政分权对环境治理绩效具有显著的抑制作用;从分权异质性来看,不同的财政分权水平对环境治理绩效的影响也是有所差异的。故此,应继续强化财政分权改革措施,加大对环境治理的投资力度,促进环境治理水平的全面提升。更多还原

【Abstract】 The effect of fiscal decentralization reform on environmental governance has been upgraded to the national strategic height of the 13 th Five-Year Plan. Based on this background, this paper selects China’s 2007-2017 provincial panel data as the research object and makes use of the SYS-GMM to study the relationship between fiscal decentralization and environmental governance performance. The conclusion shows that: From the baseline regression analysis, fiscal decentralization has a significant inhibitory effect on the performance of environmental governance. From the heterogeneity of decentralization, different levels of fiscal decentralization have different effects on the performance of environmental governance.So, the government should continue to strengthen fiscal decentralization reform measures and increase investment in environmental governance in order to promote the comprehensive improvement of environmental governance.更多还原