“双碳”目标约束下应对气候变化的中长期财政政策研究

Research on Medium-and Long-term Fiscal Policies to Address Climate Change under the Constraints of“Carbon Peak and Neutrality”Target

碳达峰和碳中和是一场广泛而深刻的经济社会系统性变革。作为应对气候变化公共政策体系中的关键性制度安排,财政政策在其中如何发挥基础性和支柱性作用值得深入探讨。本文基于文献、理论和经验素材,系统性探讨气候变化与公共财政之间的关系。气候变化的财政影响会最终反映到财政行为、财政成本和财政关系上,财政系统在面临气候变化冲击时具有“自动稳定器”的适应性和启动“相机抉择”的主动性,这蕴含着财政政策在应对气候变化时具有系统性、前瞻性和灵活性的治理逻辑。未来需要进一步将气候变化或相关环境因素纳入财政政策框架中,瞄准“减缓”和“适应”两个关键环节,对现有财政支出政策、财政收入政策、财政投融资政策、政府预算制度、政府采购政策和生态补偿政策进行整体性、系统性和前瞻性改革,突出财政政策在应对气候变化中的“治理”功能,加强财政政策工具之间及其与其他公共政策的协调和协同,放大财政政策在应对气候变化过程中的“治理”效能。本文的研究有助于深入理解在应对气候变化过程中财政政策的定位、作用和影响,为更好地发挥现代财政制度在生态文明治理中的基础性作用和重要支柱作用提供依据,为构建生态财政治理理论体系提供分析框架。

“Carbon peak and Neutrality Target”is a broad and profound economic and social systemic reform.As a key institutional arrangement in the public policy system for addressing climate change,how the fundamental and pillar role of fiscal policy play in it deserves in-depth discussion.Based on literature,theoretical and empirical materials,this paper systematically explores the relationship between climate change and public finance.The fiscal impact of climate change will ultimately be reflected in fiscal behavior,fiscal cost and fiscal relationship,while the fiscal system has fiscal adaptability of“automatic stabilizers”and initiative to launching“discretionary”fiscal policy,which implies the systematic,forward-looking and proactive governance logic of fiscal policy in addressing climate change.In the future,climate change or related environmental factors need to be further integrated to the fiscal policy framework,targeting two key stages of“mitigation”and“adaptation”.Comprehensive,systematic and forward-looking reforms should be carried out for existing policies on government expenditure,revenue,investment-financing,government budget system,procurement policy,and ecological compensation policy,which are aimed to highlight the fiscal policy response to climate change in the function of“governance”,strengthen coordination and collaboration between the fiscal policy tools as well as with other public policies,and enlarge fiscal policy in response to climate change in the process of“governance”.The research contributes to a deep understanding of the position,role and influence of fiscal policy in the process of addressing climate change,which provides a basis for better exerting the basic and important pillar role of the modern fiscal system in the governance of ecological civilization,and an analytical framework for constructing a theoretical system of ecological financial governance.