财政分权能促进中国农村人居环境治理吗？.

In the new era, adjusting the financial power relationship between the central and local governments and broadening the financial revenue channels of local governments are key to overcoming the weaknesses of rural living environment governance and building a long-term investment mechanism. Based on the typical facts of Chinese-style fiscal decentralization, this paper theoretically and systematically interpreted the internal impact logic of fiscal decentralization and official promotion incentives on rural living environment governance. Based on the inter-provincial panel data from 2007 to 2017, this study used the system GMM method to analyze the effects of the decentralization and autonomy of fiscal revenue and expenditure and the promotion incentives on rural living environment governance. The results showed that: ① Government fiscal revenue and expenditure decentralization had a significant positive effect on the centralized treatment of rural household waste and the popularization of sanitary toilets, and the impact on the centralized treatment of rural household waste was more significant. ② The promotion incentives of officials positively affected the centralized treatment of domestic garbage and sewage as well as the effective popularization of sanitary toilets in rural China by influencing the fiscal expenditure preferences of local governments, and all the reasons showed that the effect was greater under fiscal revenue decentralization. ③ In terms of joint influence, the influence coefficients of the interaction term on the centralized treatment of rural household garbage and sewage as well as the popularization of more sanitary toilets were significantly positive with sound robustness, indicating that the joint effect of the two terms had a positive regulating effect on the construction of rural infrastructure and the improvement of living conditions and the environment. In view of this, the paper argues that in the process of pursuing a Chinese path to modernization, it is necessary to further improve the relationship between central and local financial powers, optimize the distribution pattern of central and local financial powers and financial resources, expand the scale and proportion of local tax revenue, increase the investment in people's livelihood in rural living environment, gradually improve the performance evaluation mechanism of government officials, and strengthen the performance evaluation of the development of people's livelihood undertakings. It is also necessary to guide government officials in developing a scientific perspective on political achievements in order to provide an institutional guarantee for the construction of a livable, suitable, and beautiful countryside. [ABSTRACT FROM AUTHOR]