环境保护政策分析:兼论环境税的相对优势  

Analysis of Environmental Protection Policy and Relative Advantages of Environmental Tax

作　　者：隋英杰[1] 

机构地区：[1]山东工商学院会计学院,山东烟台264005

出　　处：《山东工商学院学报》2007年第4期67-71,共5页Journal of Shandong Technology and Business University

摘　　要：通过对环境污染外部成本的经济学分析,实现社会最优污染水平的手段:政府直接管制、排污收费制度、污染权交易制度、财政补贴制度、科斯定理机制、环境税收制度等,都存在一定的弊端和缺陷,比较而言,环境税收制度是目前解决环境污染问题的最优手段,也是解决外部负效应的重要方式。There are several major means to bring about the best pollution level for the society： government＇s direct regulation, paying for draining pollution system, pollution right exchange system, fiscal allowance system, Coase Theorem mechanism, environmental tax system, etc. But, through the economic analysis about the external costs are many shortcomings and defects during of environmental pollution, the author realizes that there the implement of these means compared with the environmental tax system. The author considers that the environmental tax system is the best means to solve the environment pollution problem, and is the important way to terminate the external negative effect.

关 键 词：外部成本 科斯定理 环境税收 

分 类 号：F812.42[经济管理—财政学] X22[环境科学与工程—环境科学]