中文摘要：

笔者利用我国30个省1999年～2010年面板数据，采用静态和动态面板数据模型，实证研究了中国财政分权对环境污染的影响。结果表明：财政分权与环境污染存在正相关关系，分权度的提高不利于环境质量的改善，这也说明了财政分权可能会降低地方政府对环境污染的管制力度。同时笔者还发现，第二产业比重的提高和上一期污染物排放量的增加将加重本期环境污染程度，人均收入与环境污染之间呈倒u型曲线关系。

英文摘要：

This paper first theoretically clarifies the relationship between fiscal decentralization and environmental pollution and empiri- cally researches the inherent relations between Chinese fiscal decentralization and the environmental pollution by using static and dy- namic panel data model on the basis of 30 provinces in China from 1999 -2010 panel data. The results show that there is positive cor- related relationship between fiscal decentralization and environmental pollution, the increase of fiscal decentralization level doesnt help to reduce Pollutant emissions. Local governments may not do their efforts to control pollutant emissions. Meanwhile, The increasing proportion of secondary industry and the last period of pollutant emissions will aggravate the current level of environmental pollution , the inverted U type curve relationship is observed between per capita income and environmental pollution.