基于熵权法的环境绩效与环境保护税费的灰色关联分析  

GRA of Environmental Performance and Environmental Protection Taxes Based on Entropy Method

作　　者：陈雯[1] 

机构地区：[1]福建师范大学经济学院,福建福州350108

出　　处：《税务与经济》2012年第6期78-82,共5页Taxation and Economy

基　　金：福建省教育厅资助A类项目(项目编号:JA10118S)的阶段性成果之一

摘　　要：采用熵权法计算2000～2010年各年我国环境绩效的综合得分,在此基础上,分别计算了各项环境保护税费与环境绩效的灰色关联度,并进行关联度排序,得出如下结论:当前我国各环境保护税费与环境绩效综合得分关联度均偏低;我国环境保护税费的环境保护作用有限。因此,我国应对现行各项环境保护税费制度进行相应的改革,并加快独立的环境税收体系的建设。In this paper the entropy method is used to calculate the score of environmental performance from 2000 to 2010 in China. Furthermore, the rational degree of all the environmental protection taxes and environmental performance is evaluated and ranked. Finally a conclusion is drawn： The rational degree of all the environmental protection taxes and the score of environmental performance is low, which limits the roles of environmental pro- tection taxes in environmental protection. In response to this problem, the existing system of environmental pro- tection taxes should be reformed, and a separate environmental tax system should be established in no time.

关 键 词：环境绩效 环保税费 熵权法 灰色关联分析 

分 类 号：F812.42[经济管理—财政学]