促进环境保护投入的财政保障机制研究

发布时间：2018-08-01 16:43

【摘要】：近年来，我国的生态环境逐年恶化，我国政府的重视力度不断加强，财政支出向环境保护倾斜，，用于节能环保支出的财政资金不断增加，以求防止生态环境进一步恶化，并逐步改善和保护生态环境，最终使得生态环境同经济社会和谐，实现可持续发展。自2007年全国财政公共预算设置节能环保科目后，用于环境保护投入的全国公共财政资金从2007年的995.82亿元增加到2012年的2963.46亿元，增幅远高于同期全国财政支出增幅，占GDP的比重从期初的0.374%上升到期末的0.571%。再算上由财政资金撬动的社会资金，我国环境污染治理投资总额从2007年的3387.3亿元提高到2011年的6592.8亿元，提升了将近一倍，但该指标占GDP的比重却呈出不稳定的波动态势，在1.33—1.66%之间波动。受益于财政加大了对环境保护的投入，我国在环保领域取得了一系列的成绩，但我国的生态环境有处于高污染状态下稳定的特点，要进一步改善生态环境，弥补环保投入缺口，各级财政需要加大投入力度。分析各级政府财政对环境保护投入预算的完成情况，中央财政节能环保支出预算完成情况较好，从2008到2011年，其预算完成率都只是小幅低于全国财政支出预算完成率，到2012年，该预算完成率高于同年全国财政支出预算完成率13%，显示中央财政对环境保护非常重视，支出力度不断加大。而各地地方财政对环保的投入逐年增加，但大多数省份并没有完成预算，相对于其他支出项目，节能环保财政支出的预算完成情况仍然靠后，处于“弱势”地位。在环保投入的结构方面，我国的工业污染源治理投资和建设项目“三同时”环保投资不足，投资额度常年受到挤压，原因在于城市环境基础设施建设投资占环境污染治理投资的比重一直都处在较高的水平。另外，我国的环保税系采用的是“嵌入式”，即将环保功能“嵌入”到各个税种中，资源税、消费税、耕地占用税、车船使用税、城市维护建设税和土地使用税都包含了一定的环保功能，但却依然没有专门的环保税种。除此之外，现行的排污收费制度通过收费将环境污染的外部成本内在化，体现了“谁污染，谁付费”的原则，筹集了一定数量的环保资金，对遏制污染起到了一定的作用，但也存在不少问题，如排污收费制度是作为辅助的行政手段运用的，立法层次低、征收标准不规范、征收困难、资金使用效果不理想。因此，对于环保税系和排污费的改革也势在必行。综上所述，我国有必要进一步完善促进环境保护投入的财政保障机制，以支持环境保护事业的发展，以期从根本上使生态环境恶化的状况得到扭转，并逐步提高环境质量。环境保护投入需要摆脱财政刚性支出较大而增长率受限的束缚，将投入模式逐渐由问题导向型向更有具有前瞻性和持续保障性的中长期投入模式过渡，切实推进环境保护。下一阶段的主要任务是将节能环保科目做实，确保该支出科目的增幅高于GDP和财政支出增长速度，逐步缩小资金缺口。为此，有必要建立促进各级政府环境保护投入稳定增长的财政保障机制，促进各级政府加大环保投入力度。
[Abstract]:In recent years, the ecological environment of our country has been deteriorating year by year. The attention of our government has been strengthened constantly, the financial expenditure is inclined to environmental protection, and the financial funds for energy saving and environmental protection are constantly increasing, in order to prevent the further deterioration of the ecological environment, and gradually improve and protect the ecological environment, and finally make the ecological environment harmonious with the economy and society, and realize the realization of the ecological environment. The national public finance funds for environmental protection increased from 99 billion 582 million yuan in 2007 to 296 billion 346 million yuan in 2012 since the national fiscal public budget was set up in 2007. The increase in the national fiscal expenditure in the same period was far higher than that of the national fiscal expenditure in the same period. The proportion of GDP increased from 0.374% in the early period to the end of the period of 0.571%.. On the social funds pried by financial funds, the total investment in environmental pollution control in China has increased from 338 billion 730 million yuan in 2007 to 659 billion 280 million yuan in 2011, which is nearly doubled, but the proportion of GDP is unstable and fluctuates between 1.33 and 1.66%. A series of achievements have been made in the field of environmental protection, but the ecological environment in China is stable under the condition of high pollution. It is necessary to further improve the ecological environment, make up for the gap in environmental investment, and increase the investment in all levels of finance.
The completion of the budget for environmental protection at all levels of government finance is analyzed. The budget for energy saving and environmental protection of the central government is completed well. From 2008 to 2011, the budget completion rate is only slightly below the national budget completion rate. By 2012, the budget completion rate is higher than the national fiscal expenditure budget completion rate of 13%, showing that the budget completion rate is higher than the national fiscal expenditure budget in the same year. The central finance attaches great importance to the environmental protection, and the expenditure is increasing continuously. The local financial investment in environmental protection has increased year by year, but most of the provinces have not completed the budget. Compared with other expenditure projects, the budget completion of the energy saving and environmental protection expenditure is still in a "weak" position. The investment and construction project of China's industrial pollution source and construction project "three at the same time" lack of investment in environmental protection, the amount of investment has been squeezed over the years, because the proportion of urban environmental infrastructure investment in environmental pollution control investment has always been at a high level. In addition, the environmental tax system in China is adopted "embedded", which is about to be environmentally friendly. The function "embedded" into various taxes, resource tax, consumption tax, farmland occupancy tax, vehicle and ship use tax, urban maintenance and construction tax and land use tax all contain certain environmental protection functions, but still there is no special environmental tax. In addition, the current pollution charge system is internalized by charging the external cost of environmental pollution. The principle of "who pollutes, who pays" has raised a certain amount of environmental funds, which has played a certain role in preventing pollution, but there are also many problems. For example, the system is used as an auxiliary administrative means, the level of legislation is low, the collection standard is not standard, the collection is difficult and the effect of funds is not ideal. Therefore, the ring is not ideal. Therefore, the ring is not ideal. Therefore, the ring is not ideal. Therefore, the ring is not ideal. The reform of the bonded department and the discharge fee is also imperative.
To sum up, it is necessary for us to further improve the financial security mechanism to promote the environmental protection investment, in order to support the development of environmental protection, in order to fundamentally change the situation of the deterioration of the ecological environment and gradually improve the environmental quality. The investment of environmental protection needs to get rid of the constraints of the large fiscal rigid expenditure and limited growth rate. The input model is gradually transferred from the problem oriented to a more forward-looking and sustainable medium and long-term investment model to promote environmental protection. The main task of the next stage is to make the energy conservation and environmental protection subject solid, to ensure that the growth rate of the expenditure subjects is higher than the growth rate of GDP and fiscal expenditure, and the funding gap is gradually narrowed. For this reason, It is necessary to establish a financial guarantee mechanism to promote the steady growth of environmental protection investment of governments at all levels, and to promote governments at all levels to increase their investment in environmental protection.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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