省以下财政压力与环境污染的“虹吸效应”:区域一体化均衡治理视角

The “Siphon Effect” of Provincial and Below-level Fiscal Pressures on Environmental Pollution: A Perspective of Balanced Governance in Regional Integration

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摘要完善省以下财政体制改革,探索区域协调均衡发展,既是推进国家治理体系和治理能力现代化的重要体现,也是实现中国式现代化的重要内容。本文基于区域一体化均衡治理视角,以生态环境治理为切入点,从理论与实证层面剖析省以下财政压力对周边环境治理的空间溢出效应及其形成的内在逻辑机理。实证结果表明,地区财政压力对周边环境污染具有“虹吸效应”,且这种效应主要由政府的经济行为所致。进一步研究发现,在“虹吸效应”的决策机制作用下,省以下横向财政失衡对区域生态环境、产业升级与绿色低碳转型的均衡发展带来显著抑制作用,生态环境区域一体化均衡治理受阻。本文的研究为加快推进省以下财政体制改革,贯彻落实区域协调发展战略提供了理论参考。 Improving the financial system reform below the provincial level and exploring regional coordinated and balanced development is an important embodiment of promoting the modernization of the national governance system and governance capacity and an important part of realizing the Chinese path to modernization. This article is based on the perspective of regional integration and balanced governance, taking ecological environment governance as the entry point, and analyzes the spatial spillover effect of fiscal pressure below the provincial level on surrounding environmental governance and its internal logical mechanism from both theoretical and empirical perspectives. The empirical results indicate that regional financial pressure has a “siphon effect” on surrounding environmental pollution, and this effect is mainly caused by the economic behavior of the government. Further research has found that under the decision-making mechanism of the “siphon effect”, horizontal fiscal imbalances below the provincial level have a significant inhibitory effect on the balanced development of the regional ecological environment, industrial upgrading, and green and low-carbon transformation, and regional integration and balanced governance are hindered. The research conclusions provide theoretical reference and reform direction for accelerating the reform of the financial system below the provincial level, implementing the strategy of coordinated regional development, improving the government's balanced governance capability, and creating a balanced development path for the Chinese path to modernization.

作者张海峰王丽刘春雪 Zhang Haifeng;Wang Li;Liu Chunxue(School of Business,Nanjing University;School of Finance and Taxation,Nanjing University of Finance and Economics)

机构地区南京大学商学院南京财经大学财政与税务学院

出处《经济评论》北大核心 2025年第1期152-164,共13页 Economic Review

基金国家自然科学基金青年项目“大气污染协同治理生态补偿机制的优势效应研究”(72103089) 教育部人文社会科学研究青年基金项目“央地目标博弈、政策靶向性与生态治理效应研究”(21YJC790158) 中国博士后科学基金面上项目“新社会阶层流动视角下贫富差距与家庭生育决策研究”(2022M711576)资助。

关键词财政压力环境污染 “虹吸效应” 均衡治理 Financial Pressure Environmental Pollution "Siphon Effect" Balanced Governance

分类号 F810 [经济管理—财政学]

作者简介张海峰,南京大学商学院、南京财经大学财政与税务学院,邮政编码:210008,电子信箱:seawindzhang@163.com;王丽,南京财经大学财政与税务学院,邮政编码:210023,电子信箱:1278955938qq.com;刘春雪,南京财经大学财政与税务学院,邮政编码:210023,电子信箱:lchunxue0316@163.com。