| The Measures for the Transfer and Payment of State Key environmental Functional Areas have been revised and perfected several times from the pilot to the formal implementation and promotion.However,limited to the limitation of central financial funds,coupled with vertical transfer payments based on the local financial revenue and expenditure gap as the standard,can not accurately reflect the environmental functional areas to protect and repair the environmental environment of the real capital needs,It is urgent to establish horizontal transfer payments to make up for the current financial system.Exploring the establishment of horizontal transfer payment system in the key environmental functional areas of the country can not only play a long-term goal of protecting environmental resources,but also help to perfect the financial system of our country and promote the system of horizontal transfer payment from theory to reality.The implementation of a system needs a certain theoretical basis as the support.The theoretical basis of establishing the system includes externality theory,public goods theory,environmental environment value theory and fairness and justice theory.At present,there are many difficulties in the establishment of the horizontal transfer payment system in the national key environmental functional areas.One important reason is that the legal mechanism is not perfect,and the general and principled legal provisions make it difficult to carry out the horizontal transfer payment smoothly.In the construction of the national key environmental function area horizontal transfer payment system,it is necessary to clarify the necessity and feasibility of the establishment of the system.In terms of necessity,the establishment of the horizontal transfer payment system in the national key environmental functional areas will help to promote equitable development among regions,raise the level of economic development in poor areas,and improve China’s financial transfer payment system to ensure the long-term stability of the country.Secondly,the choice of institutional model is also the key to the effective operation of the system.The author suggests to construct the transfer payment system which combines vertically and horizontally,and follow the principle of complementarity and sustainable development,so as to realize the goal of transferring financial funds to environmental benefit areas as compensation for the cost of environmental protection areas.environmental protection areas are rewarded to actively provide environmental products and environmental services virtuous circle goal.Thirdly,the main contents of the horizontal transfer payment system of the state key environmental functional areas include the legal relations involved in the system,including the subject,object and rights and obligations of the legal relations;the compensation standard for the horizontal transfer payment of the state key environmental functional areas,which is satisfied by "estimating the cost and consensus ";the establishment of a consultation platform led by the central government with the participation of the compensation subject and the compensation subject;and the economic legal liability of the two in violation of the agreement.Finally,we should establish the corresponding supporting system supply,including establishing and perfecting the relevant laws and regulations system,formulating the basic laws such as the Financial Transfer Payment Law and the environmental Compensation Law;enriching the environmental compensation methods of the key environmental functional areas of the state,and adopting other ways such as remote development and policy compensation;and promoting the rule of law in the division of financial authority between governments and perfecting the incentive mechanism and performance appraisal mechanism. |