摘要
党的十九大要求推进绿色发展,加快生态文明建设。习近平生态文明思想是我国推进绿色发展和建设生态文明的思想遵循和行动指南。财政是国家治理的基础和重要支柱,财政支出的绿色化是实现社会主义生态文明的重要引导、支撑和经济保障手段。绿色财政与传统财政一脉相承,是公共财政体制理论上的升华,且符合现代财政制度内在本质要求。绿色财政支出从发展思想、发展战略和支出机制方面革新了传统财政支出原则,并以马克思主义生态观、生态资本理论、环境价值理论和外部性理论为理论基础。要建构基于生态文明建设的绿色财政支出制度体系,必须合理划分绿色财政事权和支出责任、创新绿色财政支出方式和改革绿色财政支出管理制度等。
The 19th National Congress of CPC demands to promote green development and speed up the construction of ecological civilization.Xi Jinping's thought of ecological civilization is the thought to follow and the action guideline for China to promote the green development and the con- struction of ecological civilization.Finance is the foundation and important pillar of national gover- nance,and the green finance expenditure is an important means of guiding,supporting and economic guarantee for realization of socialist ecological civilization.The green finance originates from the tra- ditional finance,it is the sublimation of the public financial system in theory,and it conforms to the intrinsic requirements of modern financial system.Green finance has innovated the traditional finance expenditure principle from such aspects as development thought,development strategy and expenditure mechanism and is based on the theories of Marx's ecological view,ecological capital theory,environ- mental value theory and externality theory.In order to Construct green finance expenditure system which is based on the construction of ecological civilization,it is necessary to make a rational divi- sion between the green finance responsibility and the expenditure responsibility,to innovate green fi- nance expenditure modes,and to reform the green finance expenditure management system.
作者
魏吉华
蒋金法
WEI Ji-hua;JIANG Jin-fa(Jiangxi University of Finance and Economies,Nanchang 330013,China)
出处
《当代财经》
CSSCI
北大核心
2018年第12期26-36,共11页
Contemporary Finance and Economics
基金
国家社会科学基金重大招标项目"建构基于生态文明建设的公共财政体制研究"(15ZDB159)
江西省研究生创新专项资金项目"推进江西省农业供给侧结构性改革的公共财政政策研究"(YC2016-B046)
关键词
绿色财政
绿色财政支出
绿色发展
生态文明
green finance
green financial expenditure
green development
ecological civilization
