【摘要】：近年來，我國的生態環境逐年惡化，我國政府的重視力度不斷加強，財政支出向環境保護傾斜，，用于節能環保支出的財政資金不斷增加，以求防止生態環境進一步惡化，并逐步改善和保護生態環境，最終使得生態環境同經濟社會和諧，實現可持續發展。自2007年全國財政公共預算設置節能環保科目后，用于環境保護投入的全國公共財政資金從2007年的995.82億元增加到2012年的2963.46億元，增幅遠高于同期全國財政支出增幅，占GDP的比重從期初的0.374%上升到期末的0.571%。再算上由財政資金撬動的社會資金，我國環境污染治理投資總額從2007年的3387.3億元提高到2011年的6592.8億元，提升了將近一倍，但該指標占GDP的比重卻呈出不穩定的波動態勢，在1.33—1.66%之間波動。受益于財政加大了對環境保護的投入，我國在環保領域取得了一系列的成績，但我國的生態環境有處于高污染狀態下穩定的特點，要進一步改善生態環境，彌補環保投入缺口，各級財政需要加大投入力度。 分析各級政府財政對環境保護投入預算的完成情況，中央財政節能環保支出預算完成情況較好，從2008到2011年，其預算完成率都只是小幅低于全國財政支出預算完成率，到2012年，該預算完成率高于同年全國財政支出預算完成率13%，顯示中央財政對環境保護非常重視，支出力度不斷加大。而各地地方財政對環保的投入逐年增加，但大多數省份并沒有完成預算，相對于其他支出項目，節能環保財政支出的預算完成情況仍然靠后，處于“弱勢”地位。在環保投入的結構方面，我國的工業污染源治理投資和建設項目“三同時”環保投資不足，投資額度常年受到擠壓，原因在于城市環境基礎設施建設投資占環境污染治理投資的比重一直都處在較高的水平。另外，我國的環保稅系采用的是“嵌入式”，即將環保功能“嵌入”到各個稅種中，資源稅、消費稅、耕地占用稅、車船使用稅、城市維護建設稅和土地使用稅都包含了一定的環保功能，但卻依然沒有專門的環保稅種。除此之外，現行的排污收費制度通過收費將環境污染的外部成本內在化，體現了“誰污染，誰付費”的原則，籌集了一定數量的環保資金，對遏制污染起到了一定的作用，但也存在不少問題，如排污收費制度是作為輔助的行政手段運用的，立法層次低、征收標準不規范、征收困難、資金使用效果不理想。因此，對于環保稅系和排污費的改革也勢在必行。 綜上所述，我國有必要進一步完善促進環境保護投入的財政保障機制，以支持環境保護事業的發展，以期從根本上使生態環境惡化的狀況得到扭轉，并逐步提高環境質量。環境保護投入需要擺脫財政剛性支出較大而增長率受限的束縛，將投入模式逐漸由問題導向型向更有具有前瞻性和持續保障性的中長期投入模式過渡，切實推進環境保護。下一階段的主要任務是將節能環保科目做實，確保該支出科目的增幅高于GDP和財政支出增長速度，逐步縮小資金缺口。為此，有必要建立促進各級政府環境保護投入穩定增長的財政保障機制，促進各級政府加大環保投入力度。
[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.
【學位授予單位】：西北師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.2

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