财政支持生态文明建设:中国共产党的百年求索、经验及前瞻  

Fiscal Support for the Construction of Ecological Civilization:The 100-Year Search,Experience and Prospect of the Communist Party of China

作　　者：樊继达[1] Fan Jida

机构地区：[1]中央党校(国家行政学院)公共管理教研部

出　　处：《财政研究》2022年第3期16-25,共10页Public Finance Research

摘　　要：中国共产党历来重视生态文明建设,回顾党的百年奋斗历程,党领导下的财政支持生态文明建设经历了初步探索、框架搭建、拓展完善等阶段。这启示我们,财政支持生态文明建设需要坚持党的领导和以人民为中心执政理念的指引,必须与经济发展水平相适应,重视相关制度建设。在迈向第二个百年奋斗目标新征程上,财政支持生态文明建设仍面临诸多挑战。我们应以习近平生态文明思想为指导,紧扣建设美丽中国目标,在保障财政投入强度,发挥税收调节功能,落实生态文明建设事权与支出责任相匹配,完善生态补偿机制,提高财政资金绩效等方面继续取得新的进展。The Communist Party of China has always attached importance to the construction of ecological civilization,Over the past 100 years,fiscal support for the construction of ecological civilization has gone through the stages of preliminary exploration,framework building,expansion and improvement,which shows that fiscal support for ecological civilization construction requires adherence to the leadership of the party and the guidance of the people-centered governance concept.The support must be adapted to the level of economic and social development,and acquires the construction of relevant systems.On the new journey towards the second centenary goal,fiscal support for the construction of ecological civilization still faces many challenges.We should be guided by Xi Jinping’s ecological civilization thought,and closely follow the goal of building a beautiful China.While ensuring the intensity of fiscal investment,we should give full play to the adjustment function of taxation,implement the matching of the power of ecological civilization construction with the responsibility of expenditure,make new progress in improving the ecological compensation mechanism and improving the performance of fiscal funds.

关 键 词：中国共产党 财政 生态文明 绿色中国 

分 类 号：F812[经济管理—财政学]