摘要
我国在全力发展经济、进行工业化的过程中,经济保持着较高的增速,走上了西方"先污染,后治理"的老路,虽然经济逐渐发展起来了,但是给环境造成了极大的压力。促进生态文明建设是政府及其财政的重要职责,构建规范的、激励约束兼容、协调配套的绿色财政体制显得格外重要。中国绿色财政改革措施的进一步完善需要一系列的准备工作,不同主体所承担的责任也需要进一步的明确。国外很多国家早在中国开始绿色财政改革之前已经采取了很多措施,或者现在正在实施一些政策,这些对于我国的绿色财政改革的进一步深化有着很强的借鉴意义。
With a high speed of development of economy and industrialization, China embarked on the west- ern old road of ＂taking remedies and measures after polluting the environment＂. Although the economy is developing gradually, the environment is under great pressure. Promoting the construction of ecological civilization is an important duty of the government.And it is very important to construct the green fiscal system which is compatible with the standard and the incentive and restraint. The further improvement of China＇s green fiscal reform requires a series of preparatory work, and the responsibility of different subjects also need to be clarified. Many foreign countries began to take green fiscal reform as early as China or even before has taken a lot of measures, or implement some policies, which are of great significance to further deepening of China＇s green fiscal reform.
出处
《财政科学》
2016年第3期62-69,共8页
Fiscal Science
关键词
绿色财政
环境税费
财政补贴
Environmental Fiscal Reform
Environmental Taxes and Fees
Financial Subsidies
