摘要
环境的公共产品性质和外部性,决定了它应该成为政府财政投资的重点。因而财政政策对环境保护和治理的影响极大。从总体上看,我国的财政政策在支持生态环境保护和治理中发挥了重要作用。但由于财政政策在设计上存在着缺陷,致使其在生态环境建设中的支持作用未能完全发挥。基于此,本文提出了完善我国生态环境可持续发展的财政政策建议。
The quality and external character of public output about environment decides that it should be emphasesof finance investment in government, thus fiscal policy affects greatly on environment protection and governance. Asa whole, the fiscal policy in our country has played a great role in the protection and governance of environment. Butdue to the defect of the fiscal policy design, the finance policy cannot fully support the environment protection. Basedon the cause mentioned above, the paper brings forward advice of fiscal policy on improving sustained environmentdevelopment of our country.
出处
《生态经济》
CSSCI
北大核心
2004年第9期36-39,共4页
Ecological Economy
基金
教育部第三届"高等学校优秀青年教师教学科研奖励"资助项目阶段性成果。
