Abstract:With the continuous improvement of China"s economic development level, the impact of environmental decentralization on environmental pollution has undergone new changes, and these changes are mostly related to local government competition. Therefore, this paper uses the provincial panel data from 2005 to 2016 to analyze the impact of environmental decentralization and local government competition on environmental pollution through two-step SYS-GMM and generalized quantile. Empirical analysis is conducted. The results show that: (1) on the whole, there is a significant positive correlation between environmental decentralization, local government competition and environmental pollution, that is, under the environmental decentralization system, the negative effect of local government competition on the environment is obvious; (2) from the perspective of different sub-regions, the impact of local government competition and environmental decentralization on environmental pollution presents.“ The inverted "V" characteristics of promoting low pollution and restraining high pollution; (3) The impact of local government competition and environmental decentralization on environmental pollution shows a ladder-like transformation from restraint to promotion in the spatial distribution of "East-Central-West". Therefore, the "central-local" government should take advantage of the strategic opportunity of China"s economic transformation, further deepen the reform of environmental decentralization system and local government competition incentive mechanism, coordinate the relationship between government behavior and environment, and contribute to China"s environmental cause.