“蓝黄”两区生态文明建设的财税政策研究

发布时间：2018-03-24 22:21

本文选题：“蓝黄”两区　切入点：生态文明建设　出处：《山东财经大学》2014年硕士论文

【摘要】：2009年和2011年山东省分别成立黄河三角洲高效生态经济区和山东半岛蓝色经济区，为响应“生态山东”的号召，生态文明建设作为其中一项重要工作，，与经济发展摆在同样的高度。由于生态资源具有外部性和公共物品的特点，生态建设需要政府发挥更大的调控作用，财税政策作为最主要的政府宏观调控工具，具有不可替代的地位。研究财税政策与生态文明建设的关系，将政策建议运用到实践中去，不仅可以加强生态环境保护和治理工作的深化，而且对于完善现行的财税体系及实施地区可持续发展战略具有重要的现实意义。本文共分为五章，前两章主要是奠定理论基础，运用经济学理论和几何模型解释财税政策促进生态文明建设的必要性和可行性。后三章主要通过剖析财税政策促进“蓝黄”两区生态文明建设的现状和问题，吸取国外区域在生态建设方面值得借鉴的财税政策，提出“蓝黄”两区生态文明建设的财税政策建议。与国外环境税、绿色信贷、环境污染责任保险等发展迅速不同，我国对于生态文明建设的财税研究近几年才引起关注，很多政策措施都急需建立完整的体系，本文就是在这样的社会背景下，提出自己的政策建议，涵盖了大部分需要改进的方面。但是由于两区的政策才提出不久，有些地方缺少完整数据，显得有些薄弱。
[Abstract]:In 2009 and 2011, Shandong Province established the Yellow River Delta efficient Ecological Economic Zone and Shandong Peninsula Blue Economic Zone, respectively. In response to the call of "Ecological Shandong", the construction of ecological civilization is one of the important work. Due to the externality of ecological resources and the characteristics of public goods, ecological construction needs the government to play a greater regulatory role. The study of the relationship between fiscal and taxation policies and the construction of ecological civilization, and the application of policy recommendations to practice can not only strengthen the deepening of ecological environment protection and governance, Moreover, it has important practical significance for perfecting the current fiscal and taxation system and implementing the regional sustainable development strategy. This paper is divided into five chapters, the first two chapters are mainly to lay the theoretical foundation, Using economic theory and geometric model to explain the necessity and feasibility of promoting the construction of ecological civilization by fiscal and taxation policy. The last three chapters mainly analyze the present situation and problems of promoting the construction of ecological civilization of "Blue and Yellow" regions by fiscal and taxation policies. This paper draws on the fiscal and taxation policies in ecological construction of foreign regions, and puts forward some suggestions on the construction of ecological civilization in the "Blue and Yellow" regions. In contrast to the rapid development of environmental taxation, green credit and environmental pollution liability insurance in foreign countries, the study of finance and taxation on the construction of ecological civilization in our country has attracted much attention in recent years, and many policies and measures are in urgent need of establishing a complete system. In such a social background, this paper puts forward its own policy recommendations, covering most of the areas that need improvement. However, due to the policy of the two regions being put forward only a short time ago, some places lack complete data and appear to be weak.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.0;F124.5

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