财税与公共管理学院知识库

改革开放以来，伴随着工业化进程的持续深入和城市化步伐的显著加快，中国国民经济呈现出强劲的发展态势，综合国力也取得了显著提升。然而，长久以来依赖的“粗放式”经济增长路径所带来的问题日益凸显，特别是对煤炭、石油等化石能源的大规模消耗，导致以二氧化碳为首的温室气体排放急剧增加，给生态环境构成了严峻的威胁和挑战。随着经济增长方式的转变，经济发展模式的转轨，经济绿色低碳转型不仅是环境的需求，更是高质量发展的必然。经济低碳转型作为新时期实现高质量发展的主要动能与基本要求，成为推动高质量发展的关键环节。财税制度往往与国家重大战略以及经济发展动向有着紧密关系。财政分权制度作为经济发展不可忽视的制度背景，不仅表现为地方政府享有不同程度的财政自主权，并且这一制度安排还会对财政资源配置效率产生深远影响。尤其是在兼顾经济社会发展与生态环境保护并重的多元竞争发展模式下，充分发挥财政分权制度优势以助力碳排放消减，从长远看将对推动经济体系实现经济低碳转型至关重要。此外，在绿色低碳发展战略的持续推进下，地方财政科技支出决策中的偏好差异化现象将会随财政分权体系的深化而日益显著。原因在于，自进入新的发展阶段以来，对官员的考核中愈发强调对绿色绩效指标的纳入，其目的在于引导和鼓励官员加大生态环境保护工作的关注度和执行力，促进绿色经济技术和产业的发展。而要促进绿色经济技术和产业的发展，实现经济低碳转型，绿色技术创新尤为重要。绿色技术创新作为经济低碳发展的重要动力，其背后不可或缺的是政府的有力扶持，而财政科技支出作为政府创新的基本手段，在很大程度上会影响绿色技术创新的进程和质量，进而对整个经济社会低碳转型产生间接而深远的影响。

鉴于此，本文拟构建一个综合研究框架，从财政分权的视角切入，将财政分权制度、财政科技支出行为与经济低碳转型整合为同一研究框架中。在剖析财政分权对经济低碳转型直接影响的基础上，本文还将探究财政分权程度与地方政府财政科技支出间可能存在的相互作用，即通过揭示财政分权制度—财政科技支出行为—经济低碳转型目标这一链条上的内在联系，深入阐明我国财政分权与经济低碳转型两者间复杂的逻辑关联及其运行机制，旨在拓展和完善新常态背景下我国财政分权、财政科技支出对经济低碳转型影响的理论架构。

本文分为六大部分进行讨论，首先第一部分介绍研究背景首先介绍本文的选题背景与意义，阐明所要研究的问题，接着介绍本文的研究内容与框架、研究思路与研究方法；其次第二部分梳理了有关财政分权、财政科技支出以及经济低碳转型的文献综述，对相关的概念进行界定，阐述理论基础。接下来第三部分对中国特色的财政分权体制进程及财政科技支出现状、经济低碳转型现状进行分析与说明；随后的第四部分对财政分权、财政科技支出与经济低碳转型之间的影响机制进行分析并提出2个研究假设；第五部分基于我国271个地级市2012-2021年的平衡面板数据，对财政分权、财政科技支出与经济低碳转型进行实证分析及假说验证；最终在第六部分得出主要结论及提出相关政策建议。

本文主要的结论有：（1）以271个地级市为样本，财政支出分权显著促进了经济低碳转型；（2）从传导机制看，财政支出分权制度可以通过财政科技支出行为进而作用经济低碳转型并产生促进作用；（3）从分区域的异质性检验结果来看，财政支出分权对经济低碳转型的影响呈现区域异质性，且西部地区的异质性表现得最为明显。根据结论本文提出三点建议：（1）推进财政分权制度建设更好促进经济绿色发展；（2）加强科技创新，不断提高能源效率；（3）强化居民低碳意识，倡导低碳生活方式。

Since the reform and opening up, with the continuous improvement of industrialization and the acceleration of urbanization. However, the consumption of a large amount of chemical energy such as coal and petroleum brought about by the traditional ' extensive ' economic growth model has caused greenhouse gases represented by carbon dioxide to pose a severe challenge to the ecological environment. With the transformation of economic growth mode and the transformation of economic development mode, the green and low-carbon transformation of economy is not only the demand of environment, but also the necessity of high-quality development. As the main driving force and basic requirement for achieving high-quality development in the new era, low-carbon economic transformation has become a key link in promoting high-quality development. The fiscal and taxation system is often closely related to the major national strategies and economic development trends. the fiscal decentralization system not only shows that local governments enjoy different degrees of fiscal autonomy, but also has an impact on the rational allocation of financial resources. Therefore, fully effective and reasonable release of the dividends of fiscal decentralization system to reduce carbon emissions will be conducive to low-carbon economic transformation in the long run. In addition, with the in-depth implementation of the green low-carbon transformation strategy, the fiscal decentralization system will gradually expand its preference for local government fiscal science and technology expenditure behavior.Specifically, green technology innovation is increasingly becoming an important driving force for low-carbon economic development. Technological innovation is inseparable from the support of the government. As the basic means of government innovation, fiscal expenditure on science and technology will affect the process and quality of green technology innovation to a large extent, and then indirectly affect the low-carbon transformation of the economy. Therefore, from the perspective of fiscal decentralization, this paper attempts to incorporate fiscal decentralization, fiscal expenditure on science and technology and economic low-carbon transformation into a unified research framework. On the basis of discussing the direct impact of fiscal decentralization on economic low-carbon transformation, this paper introduces the interaction term of fiscal decentralization and fiscal expenditure on science and technology to investigate whether local governments ' investment in fiscal expenditure on science and technology can exert a synergistic effect on economic low-carbon transformation while fiscal decentralization plays a role. That is to say, from the perspective of the transmission mechanism of institution-behavior-goal, this paper further explores fiscal decentralization and economic low-carbon transformation in China. In order to enrich the theoretical system between China 's fiscal decentralization and economic low-carbon transformation under the new normal of economy.

This paper is divided into six major parts for discussion, first of all, the first part of the introduction of the research background. Clarifing the problems to be studied, then introduces the content and framework of this paper's research, the research ideas and research methodology; secondly, the second part of the combing of the literature and economic low-carbon transition, the definition of relevant concepts, and elaboration of theoretical foundations. Next, the third part analyzes and explains the process of fiscal decentralization system with technology expenditures, and the status quo of economic low-carbon transition; then the fourth part analyzes the influence mechanism and puts forward two research hypotheses; the fifth part is based on the balanced panel data of 271 prefecture-levels in China from 2012 to 2021, and analyzes the influence mechanism between fiscal decentralization, fiscal science and technology expenditures and economic low-carbon transition. Based on the balanced panel data of 271 prefecture-levels in China from 2012 to 2021, the fifth part of the study analyzes the empirical evidence of this topic, and economic low-carbon transition and tests the hypotheses; finally, the sixth part put the main conclusions and offer policy recommendations.

The main conclusions of this paper are as follows : (1) Taking 271 prefecture-level cities as samples, fiscal expenditure decentralization has significantly promoted the low-carbon transformation of the economy ; (2) From the perspective of transmission mechanism, the fiscal expenditure decentralization system can play a role in promoting low-carbon economic transformation through fiscal expenditure on science and technology. Thirdly, from the results of sub-regional heterogeneity test, the impact of fiscal expenditure decentralization on economic low-carbon transformation shows regional heterogeneity, and the heterogeneity in the western region is the most obvious. According to the conclusion, this paper puts forward three suggestions : (1) promote the construction of fiscal decentralization system to better promote green economic development ; (2)Strengthen scientific and technological innovation and continuously improve energy efficiency ; (3)Strengthen residents ' low-carbon awareness and advocate low-carbon lifestyle.