我国环境保护财政支出绩效研究

发布时间：2018-02-25 22:29

本文关键词： 环境保护财政支出绩效 DEA　出处：《中国社会科学院研究生院》2017年博士论文　论文类型：学位论文

【摘要】：改革开放以来,为了改变经济社会发展的落后局面,各级政府对经济的重视程度远高于环境保护,重经济轻环保的现实在促进经济社会快速发展的同时,也带来了日益严重的污染问题。为了改善环境质量,我国在2007年设置了211支出科目,主要反映财政在环境保护方面的支出情况,凸显了国家对环境保护的重视。但近年来环境污染问题的频发和新污染形式的出现,表明财政的投入并没有从根本上遏制环境污染进一步恶化的趋势。因此,有必要对环境保护财政支出的发展、使用和污染治理效果进行系统的分析研究,为提升财政资金的绩效提供科学的建议。本文以环境保护财政支出绩效为研究主线,首先对财政绩效的基础理论进行了梳理,进而结合环境保护的特性对当前环境保护财政支出的现状、存在的问题和原因进行了分析,最后对其绩效进行了实证研究,并提出了对策建议。本文首先梳理了环境保护财政支出绩效的基础理论,在此基础上对环境保护财政支出的设置、发展、资金配置及渠道的现状进行了分析,发现当前我国的环境保护财政支出存在稳定增长性不足、地方政府重视程度不高、财政支出规模偏小、地区之间支出差异比较大、环境污染治理效果不明显等5个方面的问题。在实证研究中,建立了财政通用性指标和职能执行指标绩效评价体系,运用数据包络分析法(DEA)从环境保护事务、基础预防、污染治理、节能等四个方面对国家层面的环境保护财政支出职能执行绩效进行了分析,同时各省(市、自治区)2007年以来环境保护财政支出绩效也进行了实证分析,分析发现,国家层面的环境保护财政支出绩效逐年提升,可以通过优化支出结构等途径进一步提升绩效,省(市、自治区)之间的绩效差距比较明显,应当通过缩小差距的方式提升绩效。环境保护具有典型的公共物品属性,单纯依靠市场机制不可能达到环境保护所需要的资金投入规模。环境保护财政支出对环境污染治理投资具有重要的指导和拉动作用,直接对其发展速度、方向等产生影响。本文通过对环境保护财政支出对环境污染治理投资的拉动绩效研究,发现财政支出对环境污染治理投资的拉动绩效呈现降低的趋势,主要原因有:一是规模不足;二是城市基础设施建设投资比重过大;三是工业污染源治理的投资结构;四是各省(市、自治区)投资差距较大。针对环境保护财政支出的现状,本文提出了四条建议,一是从政府与市场、中央与地方两个层面明晰事权;二是建立稳定的资金来源;三是加强顶层设计;四是提高职能执行绩效。
[Abstract]:Since the reform and opening up, in order to change the backward situation of economic and social development, governments at all levels have paid much more attention to the economy than to environmental protection. The reality of attaching importance to economy and ignoring environmental protection has promoted the rapid economic and social development at the same time. In order to improve the quality of the environment, in 2007, China set up 211 expenditure subjects, which mainly reflect the expenditure on environmental protection. However, the frequent occurrence of environmental pollution and the emergence of new pollution forms in recent years indicate that the financial input has not fundamentally curbed the trend of further deterioration of environmental pollution. It is necessary to make a systematic analysis and study on the development, use and pollution control effect of fiscal expenditure for environmental protection, so as to provide scientific suggestions for improving the performance of financial funds. Firstly, the basic theory of financial performance is combed, and then the current situation, existing problems and reasons of fiscal expenditure on environmental protection are analyzed in combination with the characteristics of environmental protection. Finally, the paper makes an empirical study on its performance. And put forward the countermeasures and suggestions. Firstly, this paper combed the basic theory of the performance of environmental protection financial expenditure, and then analyzed the present situation of the setting, development, fund allocation and channel of the environmental protection financial expenditure. It is found that the current fiscal expenditure on environmental protection in our country is not stable enough, the local government does not attach great importance to it, the scale of fiscal expenditure is small, and the difference of expenditure between regions is large. In the empirical study, the performance evaluation system of financial generality index and functional execution index is established, and the data envelopment analysis method is used to prevent the environment from the environmental protection affairs, the basic prevention, and so on. This paper analyzes the performance of environmental protection fiscal expenditure at the national level in four aspects, pollution control and energy saving. Meanwhile, the performance of environmental protection fiscal expenditure in various provinces (cities and autonomous regions) since 2007 has also been empirically analyzed and found. The performance of fiscal expenditure on environmental protection at the national level has been improved year by year. The performance gap between provinces (municipalities and autonomous regions) can be further improved by optimizing the expenditure structure. Performance should be improved by narrowing the gap. Environmental protection has typical attributes of public goods, It is impossible to reach the scale of investment required for environmental protection by relying solely on the market mechanism. Financial expenditure on environmental protection plays an important role in guiding and stimulating investment in environmental pollution control, and directly affects the speed of its development. Through the research on the pull performance of environmental protection expenditure on environmental pollution control investment, we find that fiscal expenditure has a downward trend on environmental pollution control investment. The main reasons are: first, the scale is insufficient; second, the proportion of urban infrastructure investment is too large; third, the investment structure of industrial pollution source management; and fourth, the investment gap between the provinces (cities and autonomous regions) is large. In view of the current situation of financial expenditure on environmental protection, This paper puts forward four suggestions, one is to clarify the power from the government and the market, the central and local levels; the second is to establish a stable source of funds; the third is to strengthen the top-level design; fourth, to improve the performance of the function implementation.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：博士
【学位授予年份】：2017
【分类号】：F812.45

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