从转移支付的角度出发，关于1994年分税制改革后财政分权对能源消耗和碳排放的影响的研究表明，整体而言，财政分权对能源消耗和碳排放有着正向的作用，但针对不同的消耗量和排放量其作用会有所不同。如果缺少相应的制度改革，特别是财政分权制度改革，当前所采取的各种节能减排手段可能无法取得很好的效果。中国省际层面的能源消耗和碳排放环境库兹涅茨曲线呈“单拐点”弱“N”型，能源消耗和碳排放与经济增长之间脱钩的第一个拐点目前还没有达到。技术水平提高会显著降低能源消耗与碳排放，人口增长会加大能源消耗，城市化与外商直接投资则无这种影响。

 From the perspective of transfer payment from central government，which captures the characteristic of Chinese tax distribution system，this paper investigates the influences of fiscal decentralization upon energy consumption and carbon emission after the tax system reform in 1994Our research results implicates that，overall fiscal decentralization has a positive effect towards energy consumption and carbon emission，though this conclusion would become mixed in individual levelWithout relevant institution reform，especially fiscal decentralization system reform，energy save and emission reduce policies may failIn contrast to previous research conclusions，we discover that the Environmental Kuznets Curve (EKC) of energy consumption and carbon emission has a weak “N” shape，which has only one single inflection pointChina hasnt reached the first inflection point in which energy consumption and carbon emission unhook connections with economic growthTechnology improvement will significantly reduce energy consumption and carbon emission，while population growth can significantly promote energy consumption and carbon emissionUrbanization and foreign direct investment (FDI) do not affect energy consumption and carbon emission