促进我国低碳经济发展的财税政策研究

Research on Financial Policy of Promoting Low Carbon Economic Development in China

低碳经济已经被看作应对全球气候变化、实现人类可持续发展的必由之路。发展低碳经济并不是否定原有的经济增长模式,而是更加注重经济增长质量和效率,即在能源短缺和全球变暖双重约束下实现经济健康的发展,实现代价最小的经济增长。本文从财税政策调整和配套机制建设支持低碳经济发展入手,对我国低碳经济发展问题进行研究。文章对低碳经济的内涵与发展历程进行简要回顾,并从理论基础上分析财税政策在低碳经济发展中的重要性,在对国外促进低碳经济发展的财税政策经验分析总结的基础上,提出促进我国低碳经济发展的财税政策和配套机制方面的政策建议。

Low carbon economy has been regarded as the only way to cope with global climate change and to realize human＇ s sustainable development. Low-carbon economic development is not to negate the existing economic growth mode, but more emphasizing quality and efficiency of economic growth. That is to say, it is important to achieve sound economic development with the dual constraints of energy shortage and global warming to develop economy with minimum cost. The article studies how to support low carbon economic development by adjusting financial policy and the matching mechanisms. It briefly reviews the connotation and development of low carbon economy. Furthermore, it shows financial policy＇ s importance to the development of low carbon economy. Finally, based on empirical analysis of financial policy to promote low carbon economy in foreign countries, it puts forward policy recommendations of financial policy and matching mechanism to improve low carbon economic development in China.