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促進(jìn)環(huán)境保護(hù)投入的財(cái)政保障機(jī)制研究

發(fā)布時(shí)間:2018-08-01 16:43
【摘要】:近年來,我國(guó)的生態(tài)環(huán)境逐年惡化,我國(guó)政府的重視力度不斷加強(qiáng),財(cái)政支出向環(huán)境保護(hù)傾斜,,用于節(jié)能環(huán)保支出的財(cái)政資金不斷增加,以求防止生態(tài)環(huán)境進(jìn)一步惡化,并逐步改善和保護(hù)生態(tài)環(huán)境,最終使得生態(tài)環(huán)境同經(jīng)濟(jì)社會(huì)和諧,實(shí)現(xiàn)可持續(xù)發(fā)展。自2007年全國(guó)財(cái)政公共預(yù)算設(shè)置節(jié)能環(huán)?颇亢,用于環(huán)境保護(hù)投入的全國(guó)公共財(cái)政資金從2007年的995.82億元增加到2012年的2963.46億元,增幅遠(yuǎn)高于同期全國(guó)財(cái)政支出增幅,占GDP的比重從期初的0.374%上升到期末的0.571%。再算上由財(cái)政資金撬動(dòng)的社會(huì)資金,我國(guó)環(huán)境污染治理投資總額從2007年的3387.3億元提高到2011年的6592.8億元,提升了將近一倍,但該指標(biāo)占GDP的比重卻呈出不穩(wěn)定的波動(dòng)態(tài)勢(shì),在1.33—1.66%之間波動(dòng)。受益于財(cái)政加大了對(duì)環(huán)境保護(hù)的投入,我國(guó)在環(huán)保領(lǐng)域取得了一系列的成績(jī),但我國(guó)的生態(tài)環(huán)境有處于高污染狀態(tài)下穩(wěn)定的特點(diǎn),要進(jìn)一步改善生態(tài)環(huán)境,彌補(bǔ)環(huán)保投入缺口,各級(jí)財(cái)政需要加大投入力度。 分析各級(jí)政府財(cái)政對(duì)環(huán)境保護(hù)投入預(yù)算的完成情況,中央財(cái)政節(jié)能環(huán)保支出預(yù)算完成情況較好,從2008到2011年,其預(yù)算完成率都只是小幅低于全國(guó)財(cái)政支出預(yù)算完成率,到2012年,該預(yù)算完成率高于同年全國(guó)財(cái)政支出預(yù)算完成率13%,顯示中央財(cái)政對(duì)環(huán)境保護(hù)非常重視,支出力度不斷加大。而各地地方財(cái)政對(duì)環(huán)保的投入逐年增加,但大多數(shù)省份并沒有完成預(yù)算,相對(duì)于其他支出項(xiàng)目,節(jié)能環(huán)保財(cái)政支出的預(yù)算完成情況仍然靠后,處于“弱勢(shì)”地位。在環(huán)保投入的結(jié)構(gòu)方面,我國(guó)的工業(yè)污染源治理投資和建設(shè)項(xiàng)目“三同時(shí)”環(huán)保投資不足,投資額度常年受到擠壓,原因在于城市環(huán)境基礎(chǔ)設(shè)施建設(shè)投資占環(huán)境污染治理投資的比重一直都處在較高的水平。另外,我國(guó)的環(huán)保稅系采用的是“嵌入式”,即將環(huán)保功能“嵌入”到各個(gè)稅種中,資源稅、消費(fèi)稅、耕地占用稅、車船使用稅、城市維護(hù)建設(shè)稅和土地使用稅都包含了一定的環(huán)保功能,但卻依然沒有專門的環(huán)保稅種。除此之外,現(xiàn)行的排污收費(fèi)制度通過收費(fèi)將環(huán)境污染的外部成本內(nèi)在化,體現(xiàn)了“誰污染,誰付費(fèi)”的原則,籌集了一定數(shù)量的環(huán)保資金,對(duì)遏制污染起到了一定的作用,但也存在不少問題,如排污收費(fèi)制度是作為輔助的行政手段運(yùn)用的,立法層次低、征收標(biāo)準(zhǔn)不規(guī)范、征收困難、資金使用效果不理想。因此,對(duì)于環(huán)保稅系和排污費(fèi)的改革也勢(shì)在必行。 綜上所述,我國(guó)有必要進(jìn)一步完善促進(jìn)環(huán)境保護(hù)投入的財(cái)政保障機(jī)制,以支持環(huán)境保護(hù)事業(yè)的發(fā)展,以期從根本上使生態(tài)環(huán)境惡化的狀況得到扭轉(zhuǎn),并逐步提高環(huán)境質(zhì)量。環(huán)境保護(hù)投入需要擺脫財(cái)政剛性支出較大而增長(zhǎng)率受限的束縛,將投入模式逐漸由問題導(dǎo)向型向更有具有前瞻性和持續(xù)保障性的中長(zhǎng)期投入模式過渡,切實(shí)推進(jìn)環(huán)境保護(hù)。下一階段的主要任務(wù)是將節(jié)能環(huán)?颇孔鰧(shí),確保該支出科目的增幅高于GDP和財(cái)政支出增長(zhǎng)速度,逐步縮小資金缺口。為此,有必要建立促進(jìn)各級(jí)政府環(huán)境保護(hù)投入穩(wěn)定增長(zhǎng)的財(cái)政保障機(jī)制,促進(jìn)各級(jí)政府加大環(huán)保投入力度。
[Abstract]:In recent years, the ecological environment of our country has been deteriorating year by year. The attention of our government has been strengthened constantly, the financial expenditure is inclined to environmental protection, and the financial funds for energy saving and environmental protection are constantly increasing, in order to prevent the further deterioration of the ecological environment, and gradually improve and protect the ecological environment, and finally make the ecological environment harmonious with the economy and society, and realize the realization of the ecological environment. The national public finance funds for environmental protection increased from 99 billion 582 million yuan in 2007 to 296 billion 346 million yuan in 2012 since the national fiscal public budget was set up in 2007. The increase in the national fiscal expenditure in the same period was far higher than that of the national fiscal expenditure in the same period. The proportion of GDP increased from 0.374% in the early period to the end of the period of 0.571%.. On the social funds pried by financial funds, the total investment in environmental pollution control in China has increased from 338 billion 730 million yuan in 2007 to 659 billion 280 million yuan in 2011, which is nearly doubled, but the proportion of GDP is unstable and fluctuates between 1.33 and 1.66%. A series of achievements have been made in the field of environmental protection, but the ecological environment in China is stable under the condition of high pollution. It is necessary to further improve the ecological environment, make up for the gap in environmental investment, and increase the investment in all levels of finance.
The completion of the budget for environmental protection at all levels of government finance is analyzed. The budget for energy saving and environmental protection of the central government is completed well. From 2008 to 2011, the budget completion rate is only slightly below the national budget completion rate. By 2012, the budget completion rate is higher than the national fiscal expenditure budget completion rate of 13%, showing that the budget completion rate is higher than the national fiscal expenditure budget in the same year. The central finance attaches great importance to the environmental protection, and the expenditure is increasing continuously. The local financial investment in environmental protection has increased year by year, but most of the provinces have not completed the budget. Compared with other expenditure projects, the budget completion of the energy saving and environmental protection expenditure is still in a "weak" position. The investment and construction project of China's industrial pollution source and construction project "three at the same time" lack of investment in environmental protection, the amount of investment has been squeezed over the years, because the proportion of urban environmental infrastructure investment in environmental pollution control investment has always been at a high level. In addition, the environmental tax system in China is adopted "embedded", which is about to be environmentally friendly. The function "embedded" into various taxes, resource tax, consumption tax, farmland occupancy tax, vehicle and ship use tax, urban maintenance and construction tax and land use tax all contain certain environmental protection functions, but still there is no special environmental tax. In addition, the current pollution charge system is internalized by charging the external cost of environmental pollution. The principle of "who pollutes, who pays" has raised a certain amount of environmental funds, which has played a certain role in preventing pollution, but there are also many problems. For example, the system is used as an auxiliary administrative means, the level of legislation is low, the collection standard is not standard, the collection is difficult and the effect of funds is not ideal. Therefore, the ring is not ideal. Therefore, the ring is not ideal. Therefore, the ring is not ideal. Therefore, the ring is not ideal. The reform of the bonded department and the discharge fee is also imperative.
To sum up, it is necessary for us to further improve the financial security mechanism to promote the environmental protection investment, in order to support the development of environmental protection, in order to fundamentally change the situation of the deterioration of the ecological environment and gradually improve the environmental quality. The investment of environmental protection needs to get rid of the constraints of the large fiscal rigid expenditure and limited growth rate. The input model is gradually transferred from the problem oriented to a more forward-looking and sustainable medium and long-term investment model to promote environmental protection. The main task of the next stage is to make the energy conservation and environmental protection subject solid, to ensure that the growth rate of the expenditure subjects is higher than the growth rate of GDP and fiscal expenditure, and the funding gap is gradually narrowed. For this reason, It is necessary to establish a financial guarantee mechanism to promote the steady growth of environmental protection investment of governments at all levels, and to promote governments at all levels to increase their investment in environmental protection.
【學(xué)位授予單位】:西北師范大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F812.2

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