中国区域环境规制的财政政策工具演进  

The Evolution of Financial Policy Instruments of Regional Environmental Regulation in China

作　　者：黄伟杰 陆军[1] HUANG Weijie;LU Jun(School of Government,Peking University,Beijing 100871)

机构地区：[1]北京大学政府管理学院,北京100871

出　　处：《管理现代化》2023年第4期167-174,共8页Modernization of Management

基　　金：国家自然科学基金面上项目(42171174)。

摘　　要：生态环境恶化及其导致的经济社会矛盾严重制约中国可持续发展战略实施,财政和税收政策成为推动区域环境治理的重要政策工具。基于财税结合的视角,概括国内区域环境规制财政政策工具的内涵与特征,分析“收入型”“支出型”“价格型”三类财政政策工具实施情况,提出当前中国区域环境规制的财政政策工具应旨在解决功能模糊、激励扭曲与活力不足等核心问题。构建区域环境规制的财政政策工具,需要构建价值整合与税种协调的环境财政体制,采取多元化的财政工具组合,搭建全国排放交易信息平台。The deterioration of the ecological environment and the resulting economic and social contradictions seriously restrict the implementation of China’s sustainable development strategy.Fiscal and tax policies have become important policy tools to promote regional environmental governance.Based on the perspective of the combination of finance and taxation,this paper summarizes the connotation and characteristics of the fiscal policy tools of regional environmental regulation in China,analyzes the implementation of the three types of fiscal policy tools of“income-based”,“expenditure-based”and“price-based”,and proposes that the current fiscal policy tools of regional environmental regulation in China should be aimed at solving the core problems such as fuzzy function,incentive distortion and insufficient vitality.To construct the fiscal policy tools of regional environmental regulation,it is necessary to construct the environmental fiscal system of value integration and tax coordination,adopt a diversified combination of fiscal tools,and build a national emission trading information platform.

关 键 词：环境规制 区域环境政策 财政政策 财政工具 

分 类 号：F196[经济管理—世界经济]