基于林业生态价值的北京市财政分配机制定量研究与政策分析

发布时间：2018-03-04 09:18

本文选题：财政分配　切入点：生态价值　出处：《北京化工大学》2014年硕士论文　论文类型：学位论文

【摘要】：北京市当前实行与各地政府相似的财政分配方式,主要是基于各区县创造的GDP和上缴的税收作为基本的测量依据进行财政分配。但在四类主体功能区明确划分,政府工作业绩不再以单纯的GDP衡量而更加注重环境价值的情况下,传统的财政分配方式便存在相当的局限性。由于生态涵养区各区县的生态功能定位,该区主体工作的价值,即森林生态价值很难纳入到现有的财政分配核算中,严重影响了生态涵养区政府林业工作的积极性。北京市委在通过考察欧洲碳交易市场,了解碳汇价值核算的基础上,提出了基于森林生态价值的财政分配改革思路,但却缺乏理论、定量模型以及数据支撑。本文拟在此背景下,对森林生态价值计量、财政分配等相关理论进行梳理分析,理顺上述改革思路的总体框架,建立实用的生态价值计量模型并作定量分析,最终提出完整的以森林生态价值为基础的财政分配改革方案。本文在深入研究碳汇价值计量理论的基础上,构建了用主成分替代法估算森林的生态价值的模型并进行实证研究。得出2011年生态涵养区各区县的生态替代价值分别为：平谷区：7089.16万元；怀柔区：11625.52万元；密云县：15808.24万元；延庆县：13167.67万元；门头沟区：9103.61万元。通过对财政分配相关理论及实践的分析总结,指出政府可以通过三种财政分配方式,实现以森林生态价值为基础的财政资金获取及配置。并且进一步对三种财政分配方式进行了理论和实证分析,提出了以税收返还模式为主,财政转移支付及专项资金计提模式为辅的财政分配实现形式。从而解决了本改革方案中制度实现的核心难题。通过以上研究,本文最终提出了完整的以生态价值为基础的财政分配方案。该方案受到相关政府部门肯定,本文建议选取密云县为试点区县,如试行成功,可以推广到生态涵养区其它区县以至于其它省市区县。
[Abstract]:At present, Beijing is carrying out financial distribution similar to that of local governments. It is mainly based on the GDP created by the districts and counties and the taxes handed in as the basic measurement basis. However, it is clearly divided among the four main functional areas. When the performance of government work is no longer measured by simple GDP and pays more attention to environmental value, the traditional way of financial distribution has considerable limitations. Because of the ecological function orientation of each district and county in ecological conservation area, the value of the main body work in this area. That is, the forest ecological value is difficult to be incorporated into the existing financial allocation accounting, which seriously affects the enthusiasm of the government in the ecological conservation area. On the basis of investigating the European carbon trading market and understanding the value accounting of carbon sinks, the Beijing Municipal Party Committee, This paper puts forward the idea of fiscal distribution reform based on forest ecological value, but lacks of theory, quantitative model and data support. Under this background, this paper will sort out and analyze the relevant theories such as forest ecological value measurement, financial distribution and so on. This paper straightens out the overall framework of the above reform ideas, establishes a practical ecological value measurement model and makes quantitative analysis, and finally puts forward a complete scheme of fiscal distribution reform based on forest ecological value. Based on the deep study of the measurement theory of carbon sink value, A model of estimating the ecological value of forest by principal component substitution method was constructed and an empirical study was carried out. It was concluded that in 2011, the ecological substitution value of each county in the ecological conservation area was: Pinggu: seventy million eight hundred and ninety-one thousand and six hundred yuan; Huairou: one hundred and sixteen million two hundred and fifty-five thousand and two hundred ; Miyun: one hundred and fifty-eight million eighty-two thousand and four hundred ; Yanqing County: one hundred and thirty-one million six hundred and seventy-six thousand and seven hundred yuan; Mentougou District: ninety-one million thirty-six thousand and one hundred yuan. By analyzing and summarizing the relevant theories and practices of financial distribution, it is pointed out that the government can adopt three kinds of financial distribution methods. To achieve the acquisition and allocation of financial funds based on forest ecological value. Furthermore, the paper makes theoretical and empirical analysis of the three kinds of financial allocation methods, and puts forward a tax return model. The financial transfer payment and special fund allocation are supplemented by the realization of financial distribution, thus solving the core problem of the system realization in this reform scheme. Through the above research, this paper finally put forward a complete fiscal allocation scheme based on ecological value. This scheme is affirmed by the relevant government departments. This paper proposes to select Miyun County as the pilot county, such as successful trial. Can be extended to other ecological conservation areas and counties and even other provinces and cities and counties.
【学位授予单位】：北京化工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F326.2;F812.7

【参考文献】