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为准确把握财政政策对雾霾治理的影响,在确立财政政策投入和雾霾治理产出两个维度的基础上,建立评价指标体系,选取安徽省2005年—2014年评价数据,建立TOPSIS模型,进行实证评价。结果表明:总体上,安徽省财政政策对雾霾治理影响效应表现逐年削弱的变化特征。其次,分阶段来看,2010年以前,安徽省财政政策对雾霾治理的影响出现“W”型变化特征,即“削弱—增强—削弱—增强”的变化。2011年—2013年财政政策效果快速下降;2014年以来,财政政策对雾霾治理的影响有增强的趋势。再次,财政资金使用不科学,技术创新不足一定程度上削弱了财政政策对雾霾治理的影响效应。为进一步增强财政政策对雾霾治理的积极影响,充分发挥财政职能,建议完善财政资金的专项转移支付制度,推进资源税制改革,完善相关财政专项补贴政策,推进财政政策绩效评价。
In order to accurately grasp the impact of fiscal policy on smog management, based on the two dimensions of fiscal policy investment and haze governance, the evaluation index system is established, and the evaluation data of Anhui Province from 2005 to 2014 are selected to establish TOPSIS model. Conduct empirical evaluation. The results show that: on the whole, the changing characteristics of the fiscal policy of Anhui Province to the effect of smog management are weakened year by year. Secondly, in stages, before 2010, the impact of fiscal policy on smog management in Anhui Province was characterized by the change of “W ”, that is, the change of “weakened - enhanced - weakened - enhanced”. The effect of fiscal policy in 2011-2013 has been rapidly declining. Since 2014, the impact of fiscal policy on smog management has been on the rise. Third, the unscientific use of financial funds and inadequate technological innovation have weakened the effect of fiscal policy on smog management to a certain extent. In order to further enhance the positive influence of fiscal policy on smog management and give full play to its financial functions, it is suggested to improve the special transfer payment system of financial funds, promote the reform of resource taxation system, improve the related special subsidy policies and promote the performance evaluation of fiscal policies.