关键词: “两山”理论, 旅游业发展, 工业污染排放, 环境库兹涅茨曲线

Abstract: As an important part of modern service industry, tourism usually has the characteristics of “low emission” and “low pollution”. However, current literature lacks systematic evidence whether it could reduce industrial pollution emission and promote green development. This study makes an empirical analysis of 287 prefecture-level cities in China on the relationship between tourism development and regional industrial pollution emission, and further studies the impact of tourism development on the inflection point of environmental Kuznets curve according to the “two mountains” theory. The study shows that: the development of tourism, especially ecological tourism, has a significant effect on industrial emission reduction, and the effect has spatial heterogeneity and spatial spillover effect, that is, in the eastern region and weak environmental regulation areas, the emission reduction effect of tourism development is more obvious. The spatial spillover effect is more obvious when the geographical economic distance is closer. Further research shows that the development of tourism can significantly accelerate the arrival of the inflection point of environmental Kuznets curve and proves the relationship between tourism development and the transformation of “two mountains”. This study not only confirms the important role of tourism development, especially ecotourism industry, in solving the imbalance between economic development and environmental governance, but also provides evidence for ecotourism development to promote the transformation of “two mountains”. It also helps to understand the value of tourism development from the perspective of environmental benefits, and provides theoretical support for the spatial policy of tourism industry and environmental regulation.

Key words: “Two Mountains” Theory, Tourism Development, Industrial Pollutant Discharge, Environmental Kuznets Curve