本文選題：財(cái)政分配　切入點(diǎn)：生態(tài)價(jià)值　出處：《北京化工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：北京市當(dāng)前實(shí)行與各地政府相似的財(cái)政分配方式,主要是基于各區(qū)縣創(chuàng)造的GDP和上繳的稅收作為基本的測量依據(jù)進(jìn)行財(cái)政分配。但在四類主體功能區(qū)明確劃分,政府工作業(yè)績不再以單純的GDP衡量而更加注重環(huán)境價(jià)值的情況下,傳統(tǒng)的財(cái)政分配方式便存在相當(dāng)?shù)木窒扌�。由于生態(tài)涵養(yǎng)區(qū)各區(qū)縣的生態(tài)功能定位,該區(qū)主體工作的價(jià)值,即森林生態(tài)價(jià)值很難納入到現(xiàn)有的財(cái)政分配核算中,嚴(yán)重影響了生態(tài)涵養(yǎng)區(qū)政府林業(yè)工作的積極性。北京市委在通過考察歐洲碳交易市場,了解碳匯價(jià)值核算的基礎(chǔ)上,提出了基于森林生態(tài)價(jià)值的財(cái)政分配改革思路,但卻缺乏理論、定量模型以及數(shù)據(jù)支撐。本文擬在此背景下,對(duì)森林生態(tài)價(jià)值計(jì)量、財(cái)政分配等相關(guān)理論進(jìn)行梳理分析,理順上述改革思路的總體框架,建立實(shí)用的生態(tài)價(jià)值計(jì)量模型并作定量分析,最終提出完整的以森林生態(tài)價(jià)值為基礎(chǔ)的財(cái)政分配改革方案。 本文在深入研究碳匯價(jià)值計(jì)量理論的基礎(chǔ)上,構(gòu)建了用主成分替代法估算森林的生態(tài)價(jià)值的模型并進(jìn)行實(shí)證研究。得出2011年生態(tài)涵養(yǎng)區(qū)各區(qū)縣的生態(tài)替代價(jià)值分別為：平谷區(qū)：7089.16萬元；懷柔區(qū)：11625.52萬元；密云縣：15808.24萬元；延慶縣：13167.67萬元；門頭溝區(qū)：9103.61萬元。通過對(duì)財(cái)政分配相關(guān)理論及實(shí)踐的分析總結(jié),指出政府可以通過三種財(cái)政分配方式,實(shí)現(xiàn)以森林生態(tài)價(jià)值為基礎(chǔ)的財(cái)政資金獲取及配置。并且進(jìn)一步對(duì)三種財(cái)政分配方式進(jìn)行了理論和實(shí)證分析,提出了以稅收返還模式為主,財(cái)政轉(zhuǎn)移支付及專項(xiàng)資金計(jì)提模式為輔的財(cái)政分配實(shí)現(xiàn)形式。從而解決了本改革方案中制度實(shí)現(xiàn)的核心難題。 通過以上研究,本文最終提出了完整的以生態(tài)價(jià)值為基礎(chǔ)的財(cái)政分配方案。該方案受到相關(guān)政府部門肯定,本文建議選取密云縣為試點(diǎn)區(qū)縣,如試行成功,可以推廣到生態(tài)涵養(yǎng)區(qū)其它區(qū)縣以至于其它省市區(qū)縣。
[Abstract]:At present, Beijing is carrying out financial distribution similar to that of local governments. It is mainly based on the GDP created by the districts and counties and the taxes handed in as the basic measurement basis. However, it is clearly divided among the four main functional areas. When the performance of government work is no longer measured by simple GDP and pays more attention to environmental value, the traditional way of financial distribution has considerable limitations. Because of the ecological function orientation of each district and county in ecological conservation area, the value of the main body work in this area. That is, the forest ecological value is difficult to be incorporated into the existing financial allocation accounting, which seriously affects the enthusiasm of the government in the ecological conservation area. On the basis of investigating the European carbon trading market and understanding the value accounting of carbon sinks, the Beijing Municipal Party Committee, This paper puts forward the idea of fiscal distribution reform based on forest ecological value, but lacks of theory, quantitative model and data support. Under this background, this paper will sort out and analyze the relevant theories such as forest ecological value measurement, financial distribution and so on. This paper straightens out the overall framework of the above reform ideas, establishes a practical ecological value measurement model and makes quantitative analysis, and finally puts forward a complete scheme of fiscal distribution reform based on forest ecological value. Based on the deep study of the measurement theory of carbon sink value, A model of estimating the ecological value of forest by principal component substitution method was constructed and an empirical study was carried out. It was concluded that in 2011, the ecological substitution value of each county in the ecological conservation area was: Pinggu: seventy million eight hundred and ninety-one thousand and six hundred yuan; Huairou: one hundred and sixteen million two hundred and fifty-five thousand and two hundred ; Miyun: one hundred and fifty-eight million eighty-two thousand and four hundred ; Yanqing County: one hundred and thirty-one million six hundred and seventy-six thousand and seven hundred yuan; Mentougou District: ninety-one million thirty-six thousand and one hundred yuan. By analyzing and summarizing the relevant theories and practices of financial distribution, it is pointed out that the government can adopt three kinds of financial distribution methods. To achieve the acquisition and allocation of financial funds based on forest ecological value. Furthermore, the paper makes theoretical and empirical analysis of the three kinds of financial allocation methods, and puts forward a tax return model. The financial transfer payment and special fund allocation are supplemented by the realization of financial distribution, thus solving the core problem of the system realization in this reform scheme. Through the above research, this paper finally put forward a complete fiscal allocation scheme based on ecological value. This scheme is affirmed by the relevant government departments. This paper proposes to select Miyun County as the pilot county, such as successful trial. Can be extended to other ecological conservation areas and counties and even other provinces and cities and counties.
【學(xué)位授予單位】：北京化工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F326.2;F812.7

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