兰州财经大学机构知识库

黄河流域是我国经济、文化、生态重要的组成部分，实现黄河流域生态保护与高质量发展与实现中华民族伟大复兴梦息息相关。但黄河流域以往追求经济快速增长的粗放发展模式导致自然资源被过度索取，环境污染严重，对黄河流域生态可持续发展造成严重阻碍。

十八大以来，习近平总书记一直强调黄河流域生态保护与高质量发展的关键在于保护和治理黄河。一直以来生态创新在学界被认为是能有效改善环境、提高自然资源利用率的创新，但生态创新具有知识溢出和环境保护的“双重外部性”特征，离不开政府的调节干预，所以分析财税政策对生态创新水平的影响尤为重要。梳理已有文献，发现我国针对黄河流域财税政策对生态创新水平的研究略显薄弱，定量分析较少。因此，本文选取黄河流域九省（区）2012年至2020年省级层面数据，研究环保税和节能环保支出对生态创新水平的影响，为丰富区域生态创新研究体系、构建黄河流域生态保护与高质量发展的财税政策体系提供理论依据，更好助力黄河流域的发展。

本文从习近平生态文明思想、可持续发展理论以及外部性理论基础出发，围绕促进黄河流域生态创新水平的主题分析财税政策对生态创新的影响机制。首先，通过构建指标，利用熵权法测算黄河流域九省（区）2012-2020年生态创新水平，结果表明四川、山东两省生态创新水平处于前列，甘肃、青海、宁夏生态创新水平低。其次，以熵权法测算的生态创新水平为被解释变量，以节能环保支出和环保税为核心解释变量，分别进行回归分析，研究这两类政策对生态创新水平的影响。最后得出以下结论：节能环保支出政策对生态创新具有显著促进作用，环境保护税对生态创新具有抑制作用。

基于以上结论，本文从完善环境保护税政策和节能环保支出以及完善黄河流域生态补偿政策三个方面提出建议。

The Yellow River Basin are an important part of China's economy, culture and ecology, achieving ecological protection and high-quality development in the Yellow River Basin is closely related to the dream of the great rejuvenation of the Chinese nation. However, the Yellow River Basin's previous crude development model of pursuing rapid economic growth has led to the over-exploitation of natural resources and serious environmental pollution, posing serious obstacles to the sustainable ecological development of the Yellow River Basin.

Since the 18th National Congress, General Secretary Xi Jinping has been emphasising that the key to ecological protection and high-quality development in the Yellow River Basin lies in the protection and management of the Yellow River. However, eco-innovation is characterised by the "double externality" —knowledge spillover and environmental protection, which require government intervention, so it is particularly important to analyse the impact of fiscal and tax policy of the eco-innovation. In previous literature, it is found that stduies on the impact of fiscal and tax policy to the eco-innovation of the Yellow River Basin without extensively research. Therefore, this paper selects provincial-level data from nine provinces and regions in the Yellow River Basin from 2012 to 2020 to study the impact of environmental protection tax and environmental protection expenditure to the eco-innovation, in order to provide a theoretical basis for enriching the regional eco-innovation research system and constructing a fiscal and tax policy system for ecological protection and high-quality development in the Yellow River Basin, contributing to the development of the Yellow River Basin.

Based on Xi Jinping's thought on ecological civilization、sustainable development theory and externality theory, this paper analyses the influence mechanism of fiscal and tax policy on eco-innovation in the Yellow River Basin. Firstly, by constructing indicators, measuring the level of eco-innovation in the nine provinces of the Yellow River Basin from 2012 to 2020 with the entropy weight method. The results show that Sichuan and Shandong provinces are at the top of eco-innovation level, while Gansu, Qinghai and Ningxia have low eco-innovation level. Secondly, the level of eco-innovation measured by the entropy method was used as the explanatory variable,and environmental protection expenditure and environmental protection tax were used as the core explanatory variables, and regression analyses were conducted to study the impact of these two types of policies on the level of eco-innovation respectively. The following conclusions were drawn: environmental protection expenditure policies have a significant promotion effect on eco-innovation, while environmental protection taxes have a suppressive effect on eco-innovation.

Based on these findings, this paper makes recommendations in three areas: improving environmental protection tax policies and energy conservation and environmental protection expenditure, and improving ecological compensation policies in the Yellow River Basin.