生态预算模式在中国的价值实现研究

Research on the Implementation of Eco-Budget Model Value in China

以传统经济学、生态经济学、绿色GDP、生态承载力、生态足迹等其中一种或者几种理论为指导的生态环境管理方法已经不能有效解决当前存在的生态环境问题。生态预算模式以生态环境资源管理为对象、以全面性与全员性为优势特征,能通过生态预算报告向生态环境管理者、投资者与监督者提供决策有用信息,突破了现行生态环境部门分割式管理"瓶颈",是一种值得全面推广的生态环境管理模式。生态预算模式为建立更为有效的生态环境管理方法提供了思路,将有利于提高国家生态战略执行力,有利于社会经济长久可持续发展。为实现生态预算模式价值,文章提出以下三种路径:第一,为各级政府建立生态责任预算;第二,为各地方政府与企业的生态责任预算提供生态预算先进标准;第三,为企业建立生态责任评价机制。为保障生态预算模式有效运行,我们应该建立独立于财政预算的中央、各级地方政府生态预算;以民间社团组织为基础确定生态预算先进标准;以生态预算为基础建立企业生态责任评价机制。

Based on one or several theories：traditional economics,ecological economics,green GDP,ecological carrying capacity,ecological footprint and so on,the ecological environment management can＇t effectively solve the ecological environment problems.The Eco-Budget Model,whose object is the eco-environmental resources management and whose outstanding features are comprehensiveness and all participation,provides useful decision-making information to environmental managers,investors and supervisors with ecological budget reports,and breaks the ecological environment management＇s department division ＂bottleneck＂.So,the Eco-Budget Model is the ecological environment management which is worthy to promote.To realize the Eco-Budget Model value,the paper provides the following three paths： first,to establish the ecological responsible budget for the government;second,to provide the ecological budget advanced standard for the local governments and enterprises;third,to establish the ecological responsible assessment mechanism for enterprises.In order to run the Model effectively,firstly,we should set up for the central and local governments of the Eco-Budget Model which is independent of financial budget;secondly,we should determine the advanced standards of the ecological budget based on non-government mass organizations;thirdly,we should set up the enterprise evaluation mechanism of ecological responsibility based on the Eco-Budget Model.