中国粗放的经济增长模式已经面临环境资源瓶颈。作为代表公共利益行使公共职责的政府理应承担起环境治理的重担。但是,政府在环境治理这一议题上却面临一个内在“惰性”。本文试图在财政分权的体制下通过分析政府行为来找出环境治理的可行路径。 China’s extensive economic growth model has faced the bottleneck of environmental resources. The government exercising public responsibility as a representative of the public interest should shoulder the burden of environmental governance. However, the government faces an inherent “inertia” in the issue of environmental governance. This article attempts to find out the feasible way of environmental governance by analyzing government behavior under the system of fiscal decentralization.