中文摘要：

环境分权是政府实行环境公共治理的一项重要制度安排,从各国管理实践来看,环境保护职责主要通过行政科层制在各级政府之间实现合理配置。基于全球78个国家的数据匹配研究表明：环境分权制度的平均处理效应为负,环境集权类国家表现出更好的环境质量;财政分权有助于提高环境治理绩效,但随着政府层级数量的增加则显著弱化环境分权治理的执行效果。理论上Tiebout假说条件的缺失将导致分权治理有效的结论在环保领域难以实现。

英文摘要：

Environmental decentralization is an important institutional arrangement of public governance. Based on the management experiences of other countries, the target of environmental decentralization is to realize effective allocation of environmental public goods supply by the hierar- chy. This paper uses a cross section of up to 78 countries and a propensity score estimation approach to find that environmental decentralization, measured by the level of government hierarchical ties, decreases the quality of environment, but the fiscal decentralization effect is positive. The cross im- pact of environmental decentralization and fiscal decentralization has a negative effect on the environ- mental quality. It will perform inefficient governance of decentralization without the precondition of Tiebout assumption.