水土保持生态补偿的财政对策——基于生态转移的横向转移支付制度

Studies on Financial Countermeasures of the Ecological Compensation of Soil and Water Conservation——The Transverse Transfer Payment System Based on Ecological Shifting

人与自然和谐相处是生态文明时代的显著标志,也是人类社会共同的憧憬。面对中国水土流失严重以及区域经济发展不平衡的态势,不断发展中的中国具有进行水土保持生态补偿的必要性和可行性。财政政策在生态建设中会产生乘数效应、挤出效应、"奖抑效应"、社会效应。为发挥其良性效应,必须制定科学的财政收支政策、实施有效的财政转移支付制度、改革税收制度、加强财政政策与国债、货币政策的协调组合。

Harmony between man and nature is not only one of the distinguished signs in the era of ecological civilization, but also a common vision of human society. Facing the situation of serious soil erosion and unbalanced economic development of different regions, China is endowed with the necessity and feasibility of ecological compensation of soil and water conservation in the process of continuous development. Fiscal policies in ecological construction bring about multiplier effect, crowding-out effect, ＂award suppression effect＂, and social effect as well. To play its positive effects, we must formulate scientific financial revenue and expenditure policies, carry out effective financial transfer payment systems, reform the tax systems, and strengthen the coordination portfolio of fiscal policies, government bonds, and monetary policies.