中国生态功能区财政转移支付制度体系重构——基于拓展的能值模型衡量的生态外溢价值

发布时间：2018-11-16 09:12

【摘要】：2008年,中央财政在均衡性转移支付体系下设立了生态功能区财政转移支付,各省区再根据自身情况设计相应的资金分配办法,其最终目标是引导生态功能区政府和居民保护生态环境。然而,由于中央对地方生态功能区财政转移支付设计理念是建立在增强生态功能区政府基本公共服务供给能力上,加之各省区的资金分配方案又各不相同,自然,制度设计的初衷与最终目标之间必然存在偏差。本文主张中央对地方生态功能区财政转移支付制度应该定位在生态外溢价值补偿上,同时应建立全国统一的生态功能区转移支付制度体系。首先,本文基于不同补偿路径提出了"生态外溢价值"补偿理念;其次,基于拓展的能值模型分别测算生态服务功能价值、生态资源稀缺价值和生态价值自身消费,重构基于生态外溢价值补偿的生态功能区财政转移支付资金补偿体系;再次,以全国31个省区和云南省129个县市为案例,对生态功能区财政转移支付资金分配进行实证测算,以检验该方法的可操作性。最后,提出构建和完善该项制度的进一步展望。
[Abstract]:In 2008, the central finance set up the ecological function district fiscal transfer payment under the balanced transfer payment system, and the provinces and autonomous regions designed corresponding funds distribution methods according to their own conditions. Its ultimate goal is to guide the ecological functional area government and residents to protect the ecological environment. However, since the central government's design concept of fiscal transfer payment for local ecological functional areas is based on enhancing the capacity of the government to supply basic public services in ecological functional areas, and the funds distribution schemes of the provinces and autonomous regions are different, it is natural that, There must be a deviation between the original intention and the ultimate goal of the system design. This paper argues that the central government's financial transfer payment system for local ecological functional areas should be positioned on the ecological spillover value compensation, and a unified national system of transfer payment system for ecological functional areas should be established at the same time. Firstly, based on different compensation paths, this paper puts forward the compensation concept of "ecological spillover value". Secondly, based on the extended emergy model to calculate the ecological service function value, the ecological resource scarcity value and the ecological value own consumption, reconstructs the ecological function area financial transfer payment fund compensation system based on the ecological spillover value compensation; Thirdly, taking 31 provinces and 129 counties and cities of Yunnan Province as examples, this paper empirically calculates the distribution of financial transfer payment funds in ecological functional areas in order to test the feasibility of this method. Finally, the further prospect of constructing and perfecting the system is put forward.
【作者单位】：云南财经大学公共政策研究中心;
【基金】：作者承担教育部哲学社会科学研究重大课题攻关项目“公共财政安全监测预警机制研究”(12JZD031) 国家自然科学基金“基本公共服务均等化与我国均衡性转移支付测度体系研究”(71173179) 云南省哲学社会科学研究基地重点课题“生态功能区财政补偿机制研究——基于云南省案例”(JD2011ZD16) 财政部重点课题“建立国家重点生态功能区转移支付绩效考核和激励约束机制”(2009) 云南省财政厅重点课题“主体功能区与生态补偿财政转移支付研究”(2008)的阶段性成果
【分类号】：F812.45

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