财政支出结构与绿色高质量发展
——来自中国地级市的证据
祁 毓 赵韦翔
Fiscal Expenditure Structure and Green High Quality Development:
Evidence from Chinese Cities
Qi Yu and Zhao Weixiang
摘要：绿色高质量发展是新时期宏观经济政策瞄准的重要目标，财政支出政策是否以及如何影响绿色高质量发展成为财政政策制定的重要依据。本文利用地级市层面数据，采用全局非角度、非径向DEA-SBM模型结合全局GML生产率指标测度了城市环境全要素生产率，在此基础上采用动态面板数据模型中系统GMM两步法，评估了财政支出规模和财政支出结构对绿色全要素生产率的影响。研究发现，2007-2016年间，绿色全要素生产率累积提升，体现出技术效率改善与技术进步“双轮驱动”特征，各地区增长的主要驱动因素存在差异，东部地区主要依靠技术进步驱动，中西部地区则是技术效率改善幅度较大，绿色全要素生产率、技术效率表现出显著的空间正相关关系；财政支出规模的上升在一定程度上有助于提高绿色全要素生产率，而维持性支出和经济支出比重的上升不利于整体绿色全要素生产率的提升。加大对创新要素的投入力度，调整和减少维持性支出和压缩经济支出的规模，在一定程度上有助于推动绿色高质量发展转型。
关键词：财政支出规模；财政支出结构，绿色高质量发展；绿色全要素生产率；空间自相关
Abstract: In China, green and high-quality development is an important target of macroeconomic policy in the new era. Whether and how the fiscal expenditure policy affects green and high-quality development has become an important basis for fiscal policy making. Based on the data of prefecture city in China, this paper used global non-angle and non-radial DEA-SBM model and global Malmqusit-Luenberger productivity index to measure the green total factor productivity. Then, the SYS-GMM method was applied to evaluate the impact of the scale and structure of fiscal expenditure on green total factor productivity. It is found that the cumulative increase of GTFP in China from 2007 to 2016, reflecting the two wheel drive characteristics of technical efficiency improvement together with technical progress. The increase of the scale of fiscal expenditure helped to improve the GTFP to some extent, while the increase of the proportion of maintenance expenditure and economic expenditure was not conducive to the improvement of the overall GTFP. Increasing investment in innovation factors, adjusting and reducing the scale of maintenance expenditure and economic expenditure would contribute to the transformation of green and high-quality development.
Keywords: Fiscal Expenditure Scale; Fiscal Expenditure Structure; Green High Quality Development; Green Total Factor Productivity; Spatial Autocorrelation
基金项目：教育部人文社会科学研究规划基金“区域环境规制的绿色增长效应研究——基于环境全要素生产率的视角”（19YJAZH062）、中南财经政法大学一流学科建设重点建设项目“生态文明建设与治理的多学科融合：理论、技术、制度与范式”（21123541811）。
