Based on the perspective of the public goods supply ,we analyze how the fiscal expenditure affects the environmental pol-lution , then we use the provincial panel data to analyze the relationship between them during the period from 1998 to 2009 .We found that , the increase in the proportion of the fiscal expenditure will significantly reduce environmental pollution ,and this conclusion remains robust in a variety of econometric methods .In addition to that ,there exists Kuznets inverted U -shaped curve between economic growth and sul-fur dioxide emissions ,which means that the sulfur dioxide will show a first rising and then declining trend with economic growth .The eco-nomic openness and human capital can reduce sulfur dioxide emissions ,while the ratio of capital and labor and energy consumption make great contribution to the increase of sulfur dioxide emissions .%本文从公共产品供给视角分析了财政支出对环境污染的影响,并利用1998~2009年中国省际面板数据对二者之间的关系进行了实证分析。研究发现,政府财政支出的上升能够显著降低污染排放,并且这种结论在多种计量方法的情况下仍然比较稳健。另外,经济增长与污染排放之间存在库兹涅茨倒U型曲线关系,即污染排放会随着经济增长先出现上升而后出现下降的趋势。经济开放度和人力资本能减低污染排放,而资本劳动比、能源消费的上升能够使污染排放增加。
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