既有建筑节能改造的经济激励政策分析  

Analysis of Economic Incentive Policies on Energy Efficiency Reconstruction for Existing Buildings

作　　者：刘玉明[1] 刘长滨[2] 

机构地区：[1]北京交通大学经济管理学院,北京100044 [2]北京建筑工程学院经济与管理工程学院,北京100037

出　　处：《北京交通大学学报（社会科学版）》2010年第2期52-57,共6页Journal of Beijing Jiaotong University(Social Sciences Edition)

基　　金：全球环境基金/世界银行项目"中国供热改革与建筑节能"(EUEEP-B2.5-20060622)

摘　　要：为了制定科学合理的既有建筑节能改造经济激励政策,本文运用财务评价理论和风险效用理论,通过公式推导得出财政补贴政策和税收优惠政策在理论上具有相同的经济激励作用,但应根据建筑节能市场发展阶段合理选择经济激励政策类型。本文提出了"三个阶段"经济激励政策模式,即:在建筑节能市场起步阶段,应制定以财政补贴政策为核心、税收优惠政策为补充的经济激励政策;在建筑节能市场发展阶段,应制定以财政补贴政策和税收优惠政策并重的经济激励政策;在建筑节能市场成熟阶段,应制定以税收优惠政策为核心、财政补贴政策为补充的经济激励政策。In order to draw up the reasonable economic incentive policies about energy efficiency reconstruction on existed buildings,based on financial evaluation theories and risk utility theories,the author analyzes the economic incentive functions about financial subsidies policies and tax preferential policies;Meanwhile,according to three stages of buildings＇ energy efficiency market development,the author suggests that,in the starting stage of buildings＇ energy efficiency market,economic incentive policies with the core of financial subsidies policies and the supplement of tax preferential policies should be established;In the developing stage,economic incentive policies which would pay equal attention to financial subsidies policies and tax preferential policies should be established;In the mature stage,economic incentive policies with the core of tax preferential policies and the supplement of financial subsidies policies should be established.

关 键 词：既有建筑 节能改造 财务评价 税收优惠政策 财政补贴政策 

分 类 号：F416.9[经济管理—产业经济]