浙江省排污权市场中的财政监管研究

Study on Financial Supervision for Emission Right Market in Zhejiang Province

排污权市场中的财政监管主要包括对排污权财政收入的监管和对应的财政支出监管。在浙江省排污权市场实践中,财政监管发挥了重要的作用,但是还存在着诸如财政收支错配、事权和财权错配等问题。因此,破解该问题的关键是:一方面要加强对排污权初始定价机制、财政收入来源、财政收入分配、财政支出项目的监管,建立"收与支对等"的监管体系;另一方面也要遵循"一级政府、一级事权、一级财权、一级权益"的原则,通过一系列保障措施,构建并监督"承担主体责权一致、激励相容"的运行机制,从而确保财权和事权的对等与统一。

The financial supervision for emission right market includes the fiscal revenue regulation and the corresponding fiscal expenditure regulation of the emission right.Financial supervision plays an important role in the practice of emission right market in Zhejiang Province.However,there are some problems,such as the mismatches of financial revenue and financial expenditure,and the mismatches of administrative and financial powers.In order to solve these problems,the following should be done.On the one hand,we should strength the regulation of the initial pricing mechanism of emission right,the sources and distribution of the fiscal revenue and the usage of the expenditure,then establish an effective regulatory system of ＂matching revenue with expense＂.On the other hand,we should also follow the concordant principles of ＂the level of government,level of authority,level of property and level of benefits＂,construct and supervise the operational mechanism of＂unification of responsibility,authority and profit＂through a series of safeguard measures so as to ensure equity and unification of right of property and administration.