本文關(guān)鍵詞： 環(huán)境保護(hù) 財(cái)政支出 績(jī)效 DEA　出處：《中國(guó)社會(huì)科學(xué)院研究生院》2017年博士論文　論文類型：學(xué)位論文

【摘要】：改革開(kāi)放以來(lái),為了改變經(jīng)濟(jì)社會(huì)發(fā)展的落后局面,各級(jí)政府對(duì)經(jīng)濟(jì)的重視程度遠(yuǎn)高于環(huán)境保護(hù),重經(jīng)濟(jì)輕環(huán)保的現(xiàn)實(shí)在促進(jìn)經(jīng)濟(jì)社會(huì)快速發(fā)展的同時(shí),也帶來(lái)了日益嚴(yán)重的污染問(wèn)題。為了改善環(huán)境質(zhì)量,我國(guó)在2007年設(shè)置了211支出科目,主要反映財(cái)政在環(huán)境保護(hù)方面的支出情況,凸顯了國(guó)家對(duì)環(huán)境保護(hù)的重視。但近年來(lái)環(huán)境污染問(wèn)題的頻發(fā)和新污染形式的出現(xiàn),表明財(cái)政的投入并沒(méi)有從根本上遏制環(huán)境污染進(jìn)一步惡化的趨勢(shì)。因此,有必要對(duì)環(huán)境保護(hù)財(cái)政支出的發(fā)展、使用和污染治理效果進(jìn)行系統(tǒng)的分析研究,為提升財(cái)政資金的績(jī)效提供科學(xué)的建議。本文以環(huán)境保護(hù)財(cái)政支出績(jī)效為研究主線,首先對(duì)財(cái)政績(jī)效的基礎(chǔ)理論進(jìn)行了梳理,進(jìn)而結(jié)合環(huán)境保護(hù)的特性對(duì)當(dāng)前環(huán)境保護(hù)財(cái)政支出的現(xiàn)狀、存在的問(wèn)題和原因進(jìn)行了分析,最后對(duì)其績(jī)效進(jìn)行了實(shí)證研究,并提出了對(duì)策建議。本文首先梳理了環(huán)境保護(hù)財(cái)政支出績(jī)效的基礎(chǔ)理論,在此基礎(chǔ)上對(duì)環(huán)境保護(hù)財(cái)政支出的設(shè)置、發(fā)展、資金配置及渠道的現(xiàn)狀進(jìn)行了分析,發(fā)現(xiàn)當(dāng)前我國(guó)的環(huán)境保護(hù)財(cái)政支出存在穩(wěn)定增長(zhǎng)性不足、地方政府重視程度不高、財(cái)政支出規(guī)模偏小、地區(qū)之間支出差異比較大、環(huán)境污染治理效果不明顯等5個(gè)方面的問(wèn)題。在實(shí)證研究中,建立了財(cái)政通用性指標(biāo)和職能執(zhí)行指標(biāo)績(jī)效評(píng)價(jià)體系,運(yùn)用數(shù)據(jù)包絡(luò)分析法(DEA)從環(huán)境保護(hù)事務(wù)、基礎(chǔ)預(yù)防、污染治理、節(jié)能等四個(gè)方面對(duì)國(guó)家層面的環(huán)境保護(hù)財(cái)政支出職能執(zhí)行績(jī)效進(jìn)行了分析,同時(shí)各省(市、自治區(qū))2007年以來(lái)環(huán)境保護(hù)財(cái)政支出績(jī)效也進(jìn)行了實(shí)證分析,分析發(fā)現(xiàn),國(guó)家層面的環(huán)境保護(hù)財(cái)政支出績(jī)效逐年提升,可以通過(guò)優(yōu)化支出結(jié)構(gòu)等途徑進(jìn)一步提升績(jī)效,省(市、自治區(qū))之間的績(jī)效差距比較明顯,應(yīng)當(dāng)通過(guò)縮小差距的方式提升績(jī)效。環(huán)境保護(hù)具有典型的公共物品屬性,單純依靠市場(chǎng)機(jī)制不可能達(dá)到環(huán)境保護(hù)所需要的資金投入規(guī)模。環(huán)境保護(hù)財(cái)政支出對(duì)環(huán)境污染治理投資具有重要的指導(dǎo)和拉動(dòng)作用,直接對(duì)其發(fā)展速度、方向等產(chǎn)生影響。本文通過(guò)對(duì)環(huán)境保護(hù)財(cái)政支出對(duì)環(huán)境污染治理投資的拉動(dòng)績(jī)效研究,發(fā)現(xiàn)財(cái)政支出對(duì)環(huán)境污染治理投資的拉動(dòng)績(jī)效呈現(xiàn)降低的趨勢(shì),主要原因有:一是規(guī)模不足;二是城市基礎(chǔ)設(shè)施建設(shè)投資比重過(guò)大;三是工業(yè)污染源治理的投資結(jié)構(gòu);四是各省(市、自治區(qū))投資差距較大。針對(duì)環(huán)境保護(hù)財(cái)政支出的現(xiàn)狀,本文提出了四條建議,一是從政府與市場(chǎng)、中央與地方兩個(gè)層面明晰事權(quán);二是建立穩(wěn)定的資金來(lái)源;三是加強(qiáng)頂層設(shè)計(jì);四是提高職能執(zhí)行績(jī)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.
【學(xué)位授予單位】：中國(guó)社會(huì)科學(xué)院研究生院
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.45

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