分权管理的中国环保基金制度探索——以美国“超级基金制度”为例  

A Probe into the Decentralized Management of China's Environmental Protection Fund System:Based on the Case of U.S "Super Fund System"

作　　者：袁广达[1] 薛宇桐 王梦晨 王慧琳 YUAN Guangda;XUE Yutong;WANG Mengchen;WANG Huilin(School of Economics and Management,Nanjing University of Information Science&Technology,Nanjing 210044,China)

机构地区：[1]南京信息工程大学经济管理学院,江苏南京210044

出　　处：《南京工业大学学报（社会科学版）》2018年第2期57-65,共9页Journal of Nanjing Tech University：Social Science Edition

基　　金：国家社会科学基金一般项目"环境管理会计视角下的生态补偿标准与补偿执行机制的政策设计研究"(12BGL034);教育部人文社会科学研究规划项目"市场化生态补偿标准及补偿执行机制政策设计:基于环境管理会计的研究视角"(12YJA790176);江苏省高等学校大学生创新创业训练计划项目(201610300074)

摘　　要：经济发展带来的环境污染问题日益严重,如何治理历史遗留的污染问题以及如何预防新污染的产生成为不可回避的问题。美国1980年设立的"超级基金"在污染场地防治中发挥了重大作用,也给他国污染治理提供了可借鉴的经验。基于此,对美国超级基金的运作模式和融资机制进行分析总结,包括法律保障、管理机构、基金构成和来源、支付范围和条件以及运行机制五个方面。研究结果表明,美国超级基金制度在运作模式和融资机制两方面取得了显著成效,但也存在诸多弊端。结合我国国情,中国式的"环保基金"制度和分权管理的运作机制可以通过增加环保资金渠道、拓展盈利模式、考核资金使用效率、强化资金监督等制度管理,采用中央与地方环境资金的来源分级、使用分块与管理分层的两级环保基金运作机制,充分发挥环保基金在环境保护中的作用。The problem of environmental pollution caused by the economic development is becoming increasingly serious.It has become an unvoidable topic as how to solve historical problems as well as to prevent new pollution.In 1980,a″SuperFund″was started in the United States and it played a major role in the prevention and treatment to contaminated sites and provided experiences to other countries in pollution control.The paper analyzes and summarizes its operation mode and its financing mechanism,including legal protection,management mechanism,funding Source,composition and payment scope and conditions and operation mechanism.The results show that the Super Fund System has made remarkable achievements in the operation mode and financing mechanism,but also has many disadvantages.In China′s context,the role of environmental protection funding system and decentralized management mechanism can be brought into full play by expanding the environmental protection funding channels and profit modes,assessing fund-using efficiency,strengthening financial supervision and management system.In addition,the grading system of funding source,the use and management of the central and local environmental fund should be established.

关 键 词：超级基金 环保基金 融资模式 分权管理 超级基金制度 

分 类 号：D922.68[政治法律—环境与资源保护法学]