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作 者:马莹[1]
机构地区:[1]吉林财经大学税务学院,吉林长春1300017
出 处:《财经论丛》2012年第5期27-33,共7页Collected Essays on Finance and Economics
基 金:教育部后期资助项目(10JHQ030)
摘 要:激励相容度是衡量激励相容性的指标。只有激励相容度高的补偿方式,才是实现流域生态保护目标的有效方式。本文量化并比较了转移支付与异地开发两种流域生态补偿方式的激励相容度,结果表明,两种方式孰优孰劣具有不确定性,它受下游对减排综合收益的认可度、上游减排的成本等多个因素的综合影响。在我国,由于流域生态保护的生态效益被严重低估;异地开发大幅度降低了流域上游的征税成本、行政管理与服务成本、污染控制成本等原因,异地开发方式的激励相容度更高。The degree of incentive compatibility is the standard to evaluate the incentive compatibility. Only the mode of com- pensation with higher degree of incentive compatibility can protect the basin ecology efficiently. In order to choose the better mode of compensation, the paper quantizes and compares the degree of incentive compatibility of transfer payment and ecological migration and development. It comes to a conclusion that the degree of incentive compatibility is affected by the acceptability of downstream areas to the comprehensive income from pollution reduction, costs of pollution reduction in upstream areas, etc. Degree of incentive compati- bility of ecological migration and development is higher than transfer payment in China because of the following reasons: Ecological protection is underestimated seriously; ecological migration and development decrease costs of upstream areas obviously, such as cost tax- levying, administrative management and service, pollution- controlling, etc.
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