导　　师： 陈安平

学科专业： 020202

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 我国作为二氧化碳排放量最多的国家，在降低能源消耗、实现低碳经济上面临着巨大压力。对此，传统文献主要从经济增长、城市化和贸易投资等角度研究我国的碳减排问题。然而，任何经济因素都不能脱离制度而单独发生作用，特别是在我国这样一个经济转型体。财政分权作为我国经济体制改革的重要组成部分，是保证我国经济持续快速发展的重要制度之一。因此，研究中国式财政分权背景下地方政府的财政支出行为对二氧化碳排放的影响就显得尤为重要。 本文首先从财政分权的角度阐述了碳排放等环境污染问题，进一步分析了财政分权体制下地方政府支出行为对环境污染的影响机制，并提出两个假设：（1）财政分权度越高，环境污染越严重；（2）地方政府财政支出规模越大，环境污染越严重。为了验证上述假设，本文以二氧化碳排放量作为环境污染指标，采用我国1999-2012年的省级面板数据，实证分析了我国财政分权、财政支出对碳排放的影响。然后再将我国划分为高中低排放区域，进行区域差异研究。最后，在理论研究和实证分析的基础上，提出有利于降低碳排放、实现低碳经济的政策建议。 本文研究得出以下结论：（1）中国式财政分权会增加二氧化碳排放量。这要求我国调整地方政府的财政考核制度，将绿色GDP纳入到考核指标中，转变政府行为。（2）从财政支出规模来看，增加地方财政支出规模不利于降低二氧化碳排放量。但我国正处于经济发展的重要时期，不能通过减少财政支出规模来降低二氧化碳排放。因此，本文进一步从财政支出结构研究，试图寻找出有利于减少碳排放的财政支出项目。从实证结果可得，经济建设支出、行政管理支出和社会保障支出与碳排放量存在正相关关系，科教文卫支出与碳排� China as the biggest country in carbon emissions, has tremendous pressure inreducing energy consumption and achieving a low-carbon economy. In this regard, thetraditional literature majored in the research of carbon emissions from economicgrowth, urbanization, foreign investment perspective. However, any economic factorcannot occur in isolation from the institution, especially in our country that as aeconomy in transition. Fiscal decentralization as an important part of Chineseeconomic reform, is one of the important systems in ensuring rapid economicdevelopment. Therefore, the study of the impact of government’s fiscal spendingbehavior under fiscal decentralization on carbon emissions is particularly important. This article explained the environmental problems such as carbon emissionsfrom the perspective of Chinese fiscal decentralization, and qualitative analysis theimpact mechanism between Chinese fiscal decentralization, local government fiscalspending behavior and carbon emissions. And put forward two hypotheses:/(1/) thehigher degree of fiscal decentralization, the more serious environmental pollution;/(2/)the larger size of local government fiscal spending, the more serious environmentalpollution. In order to verify the above hypotheses, this article use carbon emissions asindicators of environmental pollution, and use the provincial panel data from1999to2012, empirical analysis the relationship between fiscal decentralization, fiscalspending and carbon emission in our country. Then, divided our country into high,middle and low-emission-area, and study the regional differences. Finally, on thebasis of theoretical research and empirical analysis, we put forward some policyrecommendations to conductive China’s carbon emission and achieve low carboneconomy from the perspective of fiscal policy. The study has the following conclusions:/(1/) Chinese fiscal decentralization willincrease carbon emissions. It requires our country to adjust the financial evaluationsystem of local government and put the Gr

关 键 词： 财政分权 财政支出 二氧化碳排放 环境污染

领　　域： [环境科学与工程] [经济管理]