地方政府生态文明财政支出政策创新:核心要义、逻辑理路与实践路径

Innovation of Fiscal Expenditure Policy for Ecological Civilization of Local Government:Core Essence,Logical Clue and Practical Path

随着中国生态文明建设迈入新阶段以及中央与地方财政事权支出责任划分改革的推进实施,地方政府生态文明财政支出政策创新成为具有现实紧迫性的实践问题和急需深入探讨的理论问题。地方政府生态文明财政支出政策创新的逻辑理路是地方政府创新生态文明财政支出政策的内在动力和外在支撑。在核心内涵指导下,地方政府生态文明财政支出政策创新需要遵循历史逻辑、理论逻辑、目标逻辑和实践逻辑,结合已有实践基础,建立健全“党委领导、政府主导、部门协同”的综合决策协调制度、健全稳定规范可持续的生态文明财政支出投入机制、建立生态文明财政支出动态监控机制、加快构建“政府—社会资本—公众”多元投入模式、完善“分配—考核—奖惩”全过程绩效提升机制、强化配套保障机制建设等。

With China’s ecological civilization construction entering a new stage and the promotion and implementation of the reform of the division of fiscal powers and expenditure responsibilities between the central and local governments, the innovation of fiscal expenditure policy for ecological civilization of local government has become a practical problem with practical urgency and a theoretical problem that needs to be discussed in depth. The logic clue of innovation of fiscal expenditure policy for ecological civilization of local government is the internal driving force and external support for local government to innovate the fiscal expenditure policy of ecological civilization. Under the guidance of the core essence, the innovation of fiscal expenditure policy for ecological civilization of local government needs to follow the historical logic, theoretical logic, objective logic and practical logic, combine with the existing practical basis, establish and perfect the comprehensive decision-making coordination system of “Party committee leadership, Government-dominating, Department collaboration”, perfect the stable, standardized and sustainable fiscal expenditure investment mechanism of ecological civilization, establish the dynamic monitoring mechanism of fiscal expenditure on ecological civilization, accelerate the construction of “government-social capital-public” diversified investment model, improve the performance improvement mechanism in the whole process of “Allocation-Assessment-Reward and Punishment”, and strengthen the construction of supporting guarantee mechanism and so on.