| 财政约束下经济性、资源性资产与环境负债转换效率研究——基于2009～2013年中国29省面板数据的分析 |
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| 引用本文： | 徐莉萍,刘宁,张可.财政约束下经济性、资源性资产与环境负债转换效率研究——基于2009～2013年中国29省面板数据的分析[J].软科学,2016(10):36-42. |
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| 作者姓名： | 徐莉萍 刘宁 张可 |
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| 作者单位： | 湖南大学 工商管理学院,长沙,410079 |
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| 基金项目： | 国家自然科学基金，国家社会科学基金，湖南省软科学项目 |
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| 摘 要： | 采用会计的思维方法,基于财政约束下以中国29个省2009~2013年连续5年的年度面板数据,运用SuperSBM模型以财政环境保护支出指标作为非期望产出,判断经济性和资源性资产向环境负债的转换效率。以中国各省5年环境保护投资占GDP比重均值1.5%、转换效率均值1为标准,将各省级地方政府分为4类:经济性资产投入高转换效率高、资源性资产投入高转换效率高、经济性资产投入低转换效率低、资源性资产投入低转换效率低。并结合中国主体功能区战略规划,深入分析挖掘各省环境治理特征与学习标杆。运用Malmquist指数比较各省同一年转换效率的相对动态改善程度,结果发现中国各省转换效率总体有所改善,转换效率动态变化的省际差异先逐年增大再趋于平稳。
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| 关 键 词： | 财政约束 转换效率 经济性和资源性资产 环境绩效评价 主体功能区 |
Study on the Efficiency of Converting Local Government Economics and Resource Assets to Environmental Liabilities under the Fiscal Restraint---An Empirical Analysis Based on Panel Data of the Sample of Chinese 29 Provinces from 2009 to 2013 |
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| Abstract: | Based on the habit of accounting thinking way , this paper selectes annual panel data from 29 provinces in China for five consecutive years within ( between ) 2009~2013 under the fiscal constraints , utilized Super-SBM model and regar-ded fiscal spending of environmental protection index as undesirable outputs to measure the efficiency of converting economic assets and resource assets to environmental liabilities .Using the 5-year-averaged environment protection investment to GDP ratio (1.5%) and mean conversion efficiency as the standard , Chinese provinces has been classified into 4 categories:(1) high economic assets inputs /high conversion efficiency;(2)high resources assets inputs /high conversion efficiency;(3) low economic assets inputs /low conversion efficiency;(4)low resources assets inputs /low conversion efficiency.Combi-ning principal function region strategic plan in China , it deeply analyzes provincial governmental environmental characteris-tics and benchmarks .Comparing the degree of related dynamic improvements of conversion efficiency among different prov -inces of the same year by utilizing the Malmquist index , it reflectes an overall improvement of conversion efficiency recently and reveales that the dynamic differences of conversion efficiency among provinces increased with years and then leveled off . |
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| Keywords: | fiscal restraint conversion efficiency economics and resource assets environmental performance assessment principal function region |
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