摘要
后疫情时代,绿色化转型被许多国家寄予破解经济停滞和政治僵局的希望。在内在自我革新的需要和外在国际承诺的双重压力下,法国开始实施绿色预算,作为其全面化绿色转型的开端。法国绿色预算应用绿色标签法,全面评估了中央政府预算支出的环境影响,旨在引导公共政策向绿色发展倾斜。相较于其他发达国家,中国和法国的财政体制更为相似,法国绿色预算的实践对中国有一定的参考价值。
In the post-epidemic era, the green transition is the hope of many countries to overcome economic stagnation and political deadlock. Under the pressure of both internal self-reinvention and external international commitments, France has embarked on a green budget as the beginning of its comprehensive green transition.The French Green Budget applies the Green Tagging method, which comprehensively assesses the environmental impact of central government budget expenditures and aims to steer public policies towards green development. Compared to other developed countries, the fiscal systems of China and France are more similar, French green budget practice has some reference value.
作者
石英华
刘彻
Shi Yinghua;Liu Che
出处
《财政科学》
CSSCI
2022年第8期117-127,共11页
Fiscal Science
关键词
绿色预算
绿色转型
绿色财政
Green Budget
Green Transition
Green Finance