论环境保护财政政策的理论基础及现实选择

The Theoretical Basis and Practical Choice of Fiscal Policy in the Protection of Environment

随着可持续发展理论得到国际社会日益广泛的认同,环境保护问题倍受各国政府的关注。财政作为一种经济手段,在环境保护方面发挥着越来越重要的作用。因此,深入研究环境保护的财政对策,不仅具有理论价值,而且具有重要的现实意义。本文系统深入地阐述了政府干预环境保护的理论基础,对有利于环境保护的各种财政政策手段的运用和选择进行了探讨。

As sustainable development theory is generally accepted by people in the world,the governments pay more attention to the environmental protection. As one of the powerful economic measures, fiscal policy plays increasingly important role.So the deep study of the fiscal policy in protection of environment has profound significance not only in theory,but also in practice. This article clarifies the theoretic basis of the governments intereference of environmental protection,and probes the means of fiscal policy in the protection of environment.