环境保护财政支出现状及发展趋势研究  

The Status and Development Trend on the Fiscal Expenditure of Environmental Protection

作　　者：徐顺青[1] 逯元堂[1] 陈鹏[1] 高军[1] 

机构地区：[1]环境保护部环境规划院

出　　处：《生态经济》2018年第2期71-76,共6页Ecological Economy

摘　　要：以环境保护科目为研究对象，从绝对规模、相对规模、中央地方支出分配、结构等角度全面分析2010—2015年我国环境保护财政支出情况，发现存在支出保障力度不够、中央和地方事权财权不匹配、财政资金使用绩效偏低等问题。结合中央财政环保支出的发展趋势，政府需从增强支出稳定性、转变转移支付资金使用方式、优化支出结构、强化支出效率和效益评估等方面进一步完善，以提高财政环保支出的使用效益。Taking environmental protection subjects as the research object, this paper analyzes the financial expenditure of environmental protection from the perspective of absolute scale, relative scale, central local expenditure allocation and structure, from 2010 to 2015. We find that environmental protection expenditure is inadequate, the central and local responsibility is unclear, and the use of financial fund is not high efficiency issues. Combined with the development trend of the central government＇s environmental expenditure, the government needs to improve the stability of expenditure, optimize the expenditure structure, and change the way of transferring funds to improve the use of environmental protection expenditure.

关 键 词：环境保护 财政支出 规模 结构 趋势 

分 类 号：X196[环境科学与工程—环境科学]