国家公园领域财政事权划分改革研究  

Research on the Reform of Fiscal Powers in the Field of Nature Protected Area Based on National Parks

作　　者：刘南 孔军[1] 王梓宁 LIU Nan;KONG Jun;WANG Zining(School of Economics and Management,Northwest University,Xi'an 710127,China;School of Mathematics,Jilin University,Changchun 130012,China)

机构地区：[1]西北大学经济管理学院,陕西西安710127 [2]吉林大学数学学院,吉林长春130012

出　　处：《中国环境管理》2023年第4期72-81,52,共11页Chinese Journal of Environmental Management

摘　　要：随着自然保护地的整合优化和财政体制改革的深入推进,对国家公园领域财政事权和支出责任进行明确划分、界定,对于建立健全国家公园领域资金保障机制具有重要意义,有助于建立政府间权责明晰、协同有序的国家公园治理体系。本文在梳理我国国家公园领域财政事权清单、分析财政支出责任划分现状及存在问题的基础上,根据中央有关国家公园事权的文件以及部门机构职责、中央和地方财政关系的制度特点,提出我国国家公园领域政府间财政事权和支出责任划分的总体思路与政策建议,为建立以国家公园为主体的自然保护地体系提供决策参考。With the integration and optimization of nature protected area and the deepening of fiscal system reform,the clear division and definition of fiscal powers and expenditure responsibilities in the field of nature protected area based on national parks is of great significance for the establishment and improvement of the fund guarantee mechanism,and helps to establish a management system of national parks with clear and coordinated powers and responsibility among governments.On the basis of sorting out the list of fiscal powers and analyzing the status quo and issues of the division of expenditure responsibilities in the field of nature protected area based on national parks in China,and on the documents of the central government on the construction of nature protected areas,the responsibilities of departments and the characteristics of the fiscal relationship between the central and local governments,this paper puts forward the general thoughts and policy suggestions on the division of fiscal powers and expenditure responsibilities of the government below the province in the field of nature protected area based on national parks in China,and to provide decision-making reference for the establishment of nature protected area system based on national parks.

关 键 词：国家公园 财政事权 支出责任 

分 类 号：X321[环境科学与工程—环境工程] S759.91[农业科学—森林经理学]