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绿色财政支出是最能够体现政府绿色发展支持力度的政策，也是保护生态环境、促进自然资源高效利用的有效方式。在我国面临资源与环境约束、进行绿色财政政策体系改革的背景下，使用2007—2018年215个城市的面板数据，检验了绿色财政支出对自然资源高效利用的直接影响和间接作用。研究表明：绿色财政有效提升了自然资源的综合利用效率，且表现出“倒U型”的非线性关系和区域异质性特征；绿色财政支出通过技术创新、人力资本积累和产业结构调整作用于自然资源高效利用；财政绩效和政府治理能力等政府治理因素对绿色财政效果的发挥起到了重要作用。本文的研究丰富了绿色财政政策的理论体系，对绿色财政政策改革和自然资源管理体制改革提供了指导。
Abstract：Energy conservation and environmental protection expenditure is not only the policy that can best reflect the government's support for green development in the green fiscal system but also an effective way to protect the ecological environment and promote the efficient utilization of natural resources(EUNR).Under the background of the constraints of resources and the environment and the reform of the green fiscal policy system, this paper uses the panel data of 215 cities from 2007 to 2018 to test the direct and indirect effects of green fiscal expenditure on the EUNR.The research indicates that: firstly, green fiscal effectively improves the EUNR and shows the “inverted U-shaped” nonlinear relationship and regional heterogeneity.Secondly, green fiscal expenditure plays an important role in the EUNR through technological innovation, human capital accumulation, and industrial structure adjustment.Finally, institutional factors such as fiscal performance and government governance ability play an important role in the effect of green fiscal.The research of the paper enriches the theoretical system of green fiscal policy and provides guidance for the formulation of green fiscal policy and the reform of the natural resource management system.
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基本信息:
DOI：10.16493/j.cnki.42-1627/c.20230818.001
中图分类号:F812.45;X322
引用信息:
[1]杜俊涛,宋马林.绿色财政支出对资源利用效率的非线性影响——基于政府治理的调节效应分析[J],2023,23(05):31-43.DOI:10.16493/j.cnki.42-1627/c.20230818.001.
基金信息:
国家自然科学基金重点项目“自然资源资产与经济增长、经济安全的协调机制与策略研究”(71934001);; 国家社会科学基金重大项目“全面建立资源高效利用制度研究”(20ZDA084)