中国建立绿色预算的现实价值与路径建议

The Practical Value and Suggested Way to Establish Green Budget in China

自党的十一届三中全会以来,中国的绿色发展理念内涵不断丰富,绿色低碳成为国家治理和经济发展的重要目标导向,为中国绿色预算应用提供了良好的制度环境。绿色预算的逻辑起点是绿色发展理念,不仅为评估政府预算支出的环境影响提供了方法论,而且目标导向明确,可引导政府和市场资源流向绿色领域,体现了价值理性和工具理性的双重属性。文章构建了主体、要素和程序的“两维三元”式中国绿色预算框架,其中,编制目标和试点范围可根据实际条件由浅至深应用不同阶段的绿色预算,从部分到全面试点推进,并在过程中逐步实现绿色预算的宏观指导和实质约束力。

Since the Third Plenary Session of the 11th CPC Central Committee,China has enriched its green development concept with focus on low-carbon goals for national governance and economic development.This institutional environment is ideal for implementing China's green budget.The logic start of green budgeting lies in the concept of green development.It offers a systematic approach to evaluating the ecological consequences of government budget allocations while providing a clear objective that directs the flow of government and market resources to green sectors.This approach accomplishes the dual objectives of value rationality and instrumental rationality.The article presents a China's green budget framework of subjects,elements,and procedures in both two and three dimensions.This framework allows for the target preparation and pilot scope to be applied to green budgets at various stages,based on actual conditions,ranging from shallow to deep and partial to comprehensive pilots.Through this process,the macro guidance and substantive binding force of the green budget will gradually come to fruition.