摘要
分析美国清洁水州周转基金、美国超级基金、台湾地区土壤及地下水污染整治基金、中华环境保护基金等典型环境保护基金特征,将环境保护基金划分为融资基金、专项基金以及公益基金三类。以融资基金为重点,区分了融资基金和财政专项资金的差别,阐明其具有"双撬动"和"双效益"特征。提出了融资基金构建思路,从资金来源、资金使用方式、资金投向、资金管理等方面进行了系统设计。
It made an analysis of basic feature for typical environmental protection funds, including Clean Water State Revolving Fund and Superfund in America, Pollution Remediation Fund of Soil and Groundwater in Taiwan, and China Environmental Protection Fund. Environmental protection funds was divided into three categories, they are financing funds, special funds and public funds. This article focused on financing funds, distinguished the difference between financing funds and special fiscal funds, stated that financing funds has typical feature of "double leveraging" and "double benefit". Finally, construction idea of financing funds was put forward, fundamental framework for source of funds, capital usage, capital investment and capital management was systematically designed.
出处
《生态经济》
CSSCI
北大核心
2015年第9期191-193,共3页
Ecological Economy
关键词
环境保护基金
特征
构建思路
environmental protection fund
basic feature
construction idea