财税与公共管理学院知识库

良好的生态环境是最普惠的民生福祉，党的二十大报告指出要深入推进环境污染防治，积极稳妥推进碳达峰碳中和。过去传统工业高耗能、高污染、高排放的发展模式给中国带来了巨大的减排压力，环保节能减排已按下加速键。而财政作为国家治理的基础和重要支柱，其在政治、经济、文化、公共服务等领域发挥着重要调节器和稳定器的作用。“双碳”背景下通过财政激励制度优化来降低环境污染是现阶段亟待解决的关键议题。文章采用中国2007-2013年工业企业数据，并与企业污染数据库匹配，将“节能减排财政政策综合示范城市”作为一次准自然实验，使用双重差分模型评估了该政策冲击下地方政府财政激励对环境污染的影响，并通过一系列稳健性检验、机制分析和异质性探讨，论证了地方政府财政激励对企业污染排放的多重影响。文章主要研究结论有：第一，政策实施后地方财政激励的提升会使企业污染排放强度有所下降，且表现为企业污染排放绝对量的降低，对企业产出不存在影响；第二，推动环境规制强化和绿色技术进步是财政激励发挥绿色引导作用促使企业降低污染的重要渠道；第三，政策的减污效果在“环境规制试点区”、“两高”行业、晋升弱激励、市场化程度高、财政收支缺口小的地区更为显著。文章的政策建议有：第一，继续完善我国财税体制机制改革，完善激励相容的机制设计。第二，加大环境规制强度，创建完善多元全面的政策监管体系。第三，完善科技成果转化的市场激励机制，加快企业的绿色转型。文章从财政激励视角揭示了研究政策实施后，在地方政府行为影响下微观主体污染排放的变化与关键路径，为新发展格局下助力减污降碳、实现碳达峰碳中和目标提供经验借鉴和政策参考。

A good ecological environment is the most universal welfare of people's livelihood. Report of the 20th CPC National Congress points out that we should promote the prevention and control of environmental pollution, and actively and steadily promote the carbon peak carbon neutral. In the past, the traditional industrial dependence on energy is too high, and the high energy consumption, high pollution development model has brought enormous pressure on China to reduce emissions, environmental protection, energy conservation and emission reduction has pressed the accelerator button. As the foundation and important pillar of national governance, finance is an important regulator and stabilizer of the state in the political, economic, and public service fields, and the optimization of the fiscal incentive system to reduce environmental pollution in the context of "double carbon" is a key issue to be addressed at this stage.This article uses the data of industrial enterprises in China from 2007 to 2013 and matches them with the enterprise pollution database to evaluate the impact of local government fiscal incentives on environmental pollution under the policy shock using a double difference model as a quasi-natural experiment. Through a series of robustness tests, mechanism analysis, and heterogeneity exploration, we demonstrate the multiple effects of local government fiscal incentives on enterprise pollution emissions. The main findings of the article are: first, the enhancement of local fiscal incentives after the implementation of the policy leads to a decrease in the intensity of enterprises' pollution emissions and is manifested as a reduction in the absolute amount of enterprises' pollution emissions, which has no effect on enterprises' output; second, promoting the strengthening of environmental regulations and green technological progress is an important channel for fiscal incentives to play a green role in guiding enterprises to reduce pollution; third, the pollution reduction effect of the policy in Third, the pollution reduction effect of the policy is more significant in the "environmental regulation pilot area", the "two high" industries, the promotion of weak incentives, the high degree of marketization, and the areas with small fiscal revenue and expenditure gaps. Policy recommendations include: First, continue to improve the reform of China's fiscal system and mechanisms, and improve the design of incentive-compatible mechanisms. Second, increase the intensity of environmental regulation and create a comprehensive and diversified policy regulatory system. Third, improve the market incentive mechanism for the transformation of scientific and technological achievements, and accelerate the green transformation and upgrading of enterprises.The article reveals the key path of pollution emission of micro subjects under the influence of local government behavior after the implementation of the research policy from the perspective of fiscal incentives, and provides experience reference and policy reference to help reduce pollution and carbon under the new development pattern and achieve the goal of carbon peak carbon neutrality.