意大利费拉拉市实施生态预算的经验借鉴

Experience of Eco-Budget in Ferra of Italy

从目标实现的角度探讨了意大利费拉拉市生态预算流程中的费用-效益分析、指标账目和年度平衡表的作用。我国城市环境管理中尚存在环境目标的制定缺乏可靠依据,并与政绩考核脱离的问题。通过借鉴费拉拉市的生态预算实施经验,提出设定清晰的环境管理目标,以及用实物量指标表征的费用-效益分析来评价政府绩效的框架。

The role of expenditure-efficiency analysis, indicator account and annual balance sheet in t he Eco-budget procedure in Ferra in Italy is discussed from the perspective of aim-realization. Such problems as lack of credible basis and disengagement from governmental achievement assess in the establishment of environmental aim still exist in the city environmental management in China. In the light of the experience of Eco-Budget implement in Ferra city, a frame is put forward that clear environmental management aims should be established and that expenditure-efficiency analysis characteristic of physical indicator should be adopted to assess governmental achievements.