财税与公共管理学院知识库

党的二十大报告明确指出，“高质量发展是全面建设社会主义现代化国家的首要任务”，为此，必须扎实推进现代化经济体系建设，推进经济高质量发展。在推动经济健康稳定运行与可持续发展进程中，地方政府职能的有效履行在很大程度上受制于以财政分权为核心的财政制度安排。然而，目前我国财政分权制度还存在着财权与事权不匹配的矛盾，由此引发了许多问题。其中，中国式财政分权作为我国一项关键性制度安排，是否影响经济高质量发展？随着区域间的竞争和效仿现象日趋激烈，结合实际情况在空间视角探讨财政分权对经济高质量发展的影响又是如何？这些问题的研究对我国经济发展具有理论价值和现实指导意义。
为探究中国式财政分权体制与经济高质量发展间的关系，本文首先对财政分权、环境规制以及经济高质量发展的概念进行界定，基于相关理论探讨了三者之间的内在机理。其次，确定了财政分权与经济高质量发展的测量方法，并从时间和区域差异对现实状况进行了分析。在此基础上，选取2008-2021年间31个省份的面板数据，构建SDM模型，对财政分权、环境规制对经济高质量发展的影响进行了空间计量分析，并运用多种方法验证了研究结果的稳健性。最后，就不同类型的环境规制在财政分权对经济高质量发展影响中的调节作用进行了探讨。
实证研究发现：（1）财政分权不仅直接促进了本地区的经济高质量发展，对相邻地区产生了正向的溢出影响，且该结论通过稳健性检验后依然成立。（2）不同类型的环境规制对经济高质量发展的影响存在差异。其中，命令控制型环境规制的加强能够通过空间溢出效应推动周边城市的经济高质量增长，而市场激励型环境规制未能通过空间溢出影响周边城市的经济发展。（3）不同类型的环境规制在财政分权对经济高质量发展的影响中均起到了U型调节作用。
根据研究结论，提出如下政策建议：（1）通过优化财政收支结构、转变政府职能等方式，适时调整财政分权水平，以促进各级政府财政体系的合理化建设和持续发展.（2）审慎把控环境规制力度，优化环境规制工具组合，最大限度地发挥环境规制的积极作用；（3）通过完善地方政府政绩考核体系、完善监督机制、提升公职人员服务能力等措施，积极构建财政分权和环境规制的正向互动机制。

The report of the 20th National Congress of the Communist Party of China clearly points out that ' high-quality development is the primary task of building a modern socialist country in an all-round way '.Therefore, we must solidly promote the construction of a modern economic system and promote high-quality economic development. In the process of promoting the healthy and stable operation of the economy and sustainable development, the effective implementation of local government functions is largely subject to the fiscal system arrangement with fiscal decentralization as the core. However, at present, there is still a contradiction between the mismatch of financial power and administrative power in China 's fiscal decentralization system, which has caused many problems. Among them, as a key institutional arrangement in China, does Chinese-style fiscal decentralization affect high-quality economic development ? With the increasingly fierce competition and imitation among regions, how is the impact of fiscal decentralization on high-quality economic development from a spatial perspective based on the actual situation ? The research on these issues has theoretical value and practical guiding significance for China 's economic development.
In order to explore the relationship between Chinese-style fiscal decentralization system and high-quality economic development, this paper first defines the concepts of fiscal decentralization, environmental regulation and high-quality economic development, and discusses the internal mechanism between the three based on relevant theories. Secondly, the measurement methods of fiscal decentralization and high-quality economic development are determined, and the reality is analyzed from time and regional differences. On this basis, the panel data of 31 provinces from 2008 to 2021 are selected to construct the SDM model, and the spatial econometric analysis of the impact of fiscal decentralization and environmental regulation on high-quality economic development is carried out, and the robustness of the research results is verified by various methods. Finally, the regulatory role of different types of environmental regulation in the impact of fiscal decentralization on high-quality economic development is discussed.
The empirical research finds that : (1) Fiscal decentralization not only directly promotes the high-quality economic development of the region, but also has a positive spillover effect on the adjacent regions, and this conclusion is still valid after the robustness test. (2) Different types of environmental regulation have different effects on high-quality economic development. Among them, the strengthening of command-controlled environmental regulation can promote the high-quality economic growth of surrounding cities through spatial spillover effect, while market-motivated environmental regulation fails to affect the economic development of surrounding cities through spatial spillover effect. (3) Different types of environmental regulation play a U-shaped regulatory role in the impact of fiscal decentralization on high-quality economic development.
According to the research conclusions, the following policy recommendations are proposed : (1) Adjust the level of fiscal decentralization in a timely manner by optimizing the structure of fiscal revenue and expenditure, transforming government functions, etc., in order to promote the rational construction and sustainable development of the fiscal system at all levels of government. (2) Carefully control the intensity of environmental regulation, optimize the combination of environmental regulation tools, and maximize the positive role of environmental regulation ; (3) The positive interaction mechanism between fiscal decentralization and environmental regulation should be actively constructed by improving the performance evaluation system of local governments, improving the supervision mechanism and improving the service ability of public officials.