国家公园财政事权和支出责任划分改革研究  

Fiscal Authority and Expenditure Responsibility Division Reform in National Park

作　　者：邓毅[1] 王楠 高燕[1] Deng Yi;Wang Nan;Gao Yan(School of Tourism and Hospitality Management,Hubei University of Economics,Wuhan,430205,P.R.China;National Park Development Center,National Forestry and Grassland Administration,Beijing,100714,P.R,China)

机构地区：[1]湖北经济学院旅游与酒店管理学院 [2]国家林业和草原局国家公园(自然保护地)发展中心

出　　处：《北京林业大学学报（社会科学版）》2022年第4期72-78,共7页Journal of Beijing Forestry University ：Social Sciences

基　　金：国家社会科学基金“国家公园资金保障机制与对策研究”(16BGL117)。

摘　　要：我国国家公园财政事权和支出责任划分过于粗略。细化以国家公园为主体的自然保护地在纵向和横向两个方向上的财政事权和支出责任,是下一步国家公园体制改革的必然要求。国家公园财政事权和支出责任的划分,必须在经济上体现出效率,在政治上体现中央统一领导和兼顾地方平衡发展的原则。将国家公园财政事权细分为9个一级事权,以及若干个二级、三级事权,按照事权划分原则对细分的事权进行分析,结合中国自然保护地管理经验在中央财政事权、地方政府事权、国家公园和地方政府共同财政事权等不同模式之间进行综合评价与判断,选择一个最佳的事权模式。研究认为,与国家公园分级管理体制相适应,中央直管的国家公园主要为中央财政事权和支出责任,中央委托省管的国家公园主要为中央与地方共同承担财政事权和支出责任。At present,the division of fiscal authority and expenditure responsibility of national parks in China is too rough.It is an inevitable requirement for the next reform of national park system to refine the fiscal authority and expenditure responsibility of national parks in the vertical and horizontal directions in the field of natural protected areas.The division of fiscal authority and expenditure responsibility of national parks must be economically efficient and politically reflect the principles and requirements of the unified leadership of the central government and the balanced development of local governments.This paper subdivides the fiscal authority of national parks into nine first-class authorities,and several secondclass authorities and items,and then analyzes each subdivided authority and item,in accordance to authority-partitioning principles.An optimal authority mode is determined based on the Chinese nature reserve management experience of comprehensively evaluating and judging different modes such as central government fiscal authority,local government authority,shared fiscal authority between national parks and local government.The basic conclusion of the study is that,in accordance with the hierarchical management system of national parks,the national parks under the direct management of the central government are mainly the central fiscal authority and expenditure responsibility,while the national parks entrusted by the central government to provinces are mainly the common fiscal authority and expenditure responsibility of the central and local governments.

关 键 词：自然保护地 国家公园 财政事权 支出责任 

分 类 号：TU986.52[建筑科学—城市规划与设计]