财政生态补偿:一个理论逻辑  

Fiscal Ecological Compensation:A Theoretical Logic Perspective

作　　者：陈少强 覃凤琴 Chen Shaoqiang;Qin Fengqin

机构地区：[1]中国财政科学研究院资源环境和生态文明研究中心

出　　处：《复印报刊资料（生态环境与保护）》2023年第4期57-65,共9页ECOLOGICAL ENVIRONMENT AND PROTECTION

基　　金：山东省社科规划项目“山东省财政生态补偿的绿色发展效应研究”(项目编号:21DJJJO1);新安江-千岛湖生态补偿试验区建设的财政支持政策研究。

摘　　要：生态补偿是我国为推进生态文明建设而实施的一项改革举措,中央和地方政府也出台了一系列生态补偿财政政策,但学术界对生态补偿的财政理论研究明显不足。研究财政生态补偿必须结合中国国情,笔者尝试从国家所有者和公共管理者的“双重身份”视角展开研究。政府是国家所有者的代表,国有资产所有者身份赋予了政府财产权利,政府以自然资源所有者身份向国有企业征收部分红利,以探矿权、采矿权等非税收收入的形式向部分开采企业征收探矿权、采矿权使用金,并通过财政补助和转移支付等方式支持国家生态安全区和重要生态功能区。社会管理者身份赋予了政府公共权力,政府应承担资源配置、公平分配和监督管理等职能。沿着这一逻辑,本文总结了我国财政生态补偿的实践,并提出今后要着力解决的理论和实践问题。Ecological compensation is a reform measure implemented in China to promote the construction of eco-logical civilization.So far the central and local governments in China have introduced a series of fiscal ecological compensation policies,but relevant academic research seems to be obviously insufficient.The study of fiscal ecological compensation should be based on China's national conditions.This paper studies from the perspective of dual identities,i.e.,state owners and public managers.The government is the representative of the owner of the country,and the ownership of state-owned assets grants the government property rights,levying some dividends from state-owned enterprises as owners of natural resources,and collecting exploration rights and mining rights from some mining companies in the form of non-tax revenue such as exploration rights premium and mining rights premium.Subsidies and transfer payments are used to support national ecological security zones and important ecological func-tion zones.The status of public manager endows the government with the public power to undertake the functions of resource allocation,fair distribution and supervision and management.Following the above logic,this paper summari-zes the practice of fiscal ecological compensation in China,and proposes theoretical and practical problems to be solved in the future.

关 键 词：国家所有者 公共管理者 财政生态补偿 

分 类 号：F812.0[经济管理—财政学] X321[环境科学与工程—环境工程]