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地方政府环境治理的"言行一致性"及其驱动机制

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通过区分地方政府在环境保护治理层面的"言"与"行",同时引入政绩考核和土地财政等潜在制约因素,对全国209个地级市2012-2019年环保政策的"言行一致性"及其驱动机制做了系统诊断.研究发现:(1)土地财政状况改善有助于增强地方政府的环保政策执行能力,从而保障"言出必行";(2)上级政府的环保行为模式会透过行政体系传导对下级政府形成示范带动效应;(3)自上而下的政绩考核和转移支付会对地方政府环境治理的"言行一致性"产生异质性影响.由此,打造统筹经济环境协调发展的政绩考核体系、构建突破土地财政依赖的地方财税体系、强化针对环境保护治理的自上而下行为表率和激励约束,是保障地方政府在环境治理上"言出必行"的关键,也是实现经济可持续和高质量发展目标的基础.
The Consistency between"Words"and"Deeds"in the Local Governments'Environmental Protection and Its Mechanisms
By distinguishing the"words"and"actions"of local governments at the level of environmental protection governance,and introducing potential constraints such as political performance assessment and land finance,this paper makes a systematic diagnosis of the"consistency of words and deeds"and its driving mechanism of the environmental protection policies of 209 prefecture-level cities in China from 2012 to 2019.The findings are as follows:(1)the improvement of land finance can help strengthen the ability of local governments to implement environmental protection policies,so as to ensure that"words are true";(2)The environmental be-havior pattern of the higher level government will form a demonstration effect on the lower level government through the transmission of the administrative system;(3)Top-down performance assessment and transfer payments will have a heterogeneous impact on the"consistency of words and deeds"of local governments in environmental governance.Therefore,creating a political performance as-sessment system that integrates the coordinated development of the economic environment,constructing a local fiscal and tax system that breaks through the financial dependence on land,and strengthening the top-down behavior example and incentive constraints for environmental protection and governance are the key to ensuring that local governments"do what they say"in environmental gov-ernance,and are also the basis for achieving sustainable and high-quality economic development goals.

Fiscal DecentralizationLand FinanceEnvironmental GovernanceCharacteristics of Words and Deeds

王韧、贾文浩、朱晓庆

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首都经济贸易大学金融学院

西南财经大学中国金融研究院

财政分权 土地财政 环境治理 言行特征

国家社会科学基金一般项目首都经济贸易大学学术创新团队资助项目

21BTJ025XSCXTD202405

2024

财经科学
西南财经大学

财经科学

CSTPCDCSSCICHSSCD北大核心
影响因子:1.607
ISSN:1000-8306
年,卷(期):2024.(9)