A Research On Fiscal Policies Of Environmental Governance

Since the founding of the new China,especially since the reform and opening up,China' economy has a rapid development speed,and the total economy had become the second largest in the world,but domestic environmental pollution problems have become increasingly prominent,the sustainable development for the economic society and people's health and well-being are seriously affected.In the context of China's economy entering the New Normal and transformation of major social contradictions,the pursuit of a good life and a good living environment is not only the common desire of the people of the whole country,but also the important responsibility that the government should bear.Effective environmental governance has become a major issue facing the government.As the largest developing country in the world,the level of China's economic development is still in the post industrialization stage,the model of economic development is basically a kind of extensive style,the role of the market has not been fully exploited,The problem of pollution in China is mainly manifested in industrial pollution.The government is the dominant factor in China's environmental governance,this is the biggest feature of China's environmental governance,and it is also the common experience of all countries in the world.Since 1980s,the fiscal policy has made remarkable achievements in environmental governance,but with economic growth,environmental pollution has also shown increasingly complex and serious characteristics.It is very urgent and necessary to formulate and implement a reasonable financial policy of environmental governance and improve the performance of the financial policy of environmental governance.So,in the background of the new era,improving the environmental governance effect of fiscal policy,using more effectively of financial means to reduce pollution,promoting the construction of ecological civilization,the realization of"beautiful China" goal,the research on fiscal policy of environmental governance has important theoretical significance and practical significance.On the basis of discussing the related theories of fiscal policy and environmental governance,this paper reviews the fiscal policy of environmental governance since 1949,analyzes systematically the fiscal scale and the structure of expenditure of governance environment and the government expenditure responsibilities between environmental governance division and other issues,analyzes the pollution control effect of fiscal policy using the empirical mean,learns environmental governance fiscal policy experience and lessons of the developed and the other developing countries.On this basis,the objective selection,basic principles and optimal path suggestions of environmental governance fiscal policy are put forward.This paper has seven parts,including the introduction and six chapters,and the basic contents are as follows:Firstly,on the basis of defining the basic concepts,we systematically card and discuss the basic theories of fiscal policy and environmental governance,specifically analyze the responsibilities of the government in environmental governance,and the theoretical basis for formulating and implementing the fiscal policy of environmental governance,and the influencing mechanism of fiscal policy.The environment is characterized by the typical"public goods",which requires objectively the intervention of the government,and forms the environmental responsibility that the government should undertake.Based on the understanding of environmental pollution and its governance issues,we not only focus on the analysis of fiscal expenditure and tax policies,but also strengthen the analysis of the institutional factors and the mechanism of influence on fiscal expenditure and tax policies.These theoretical foundations provide a solid theoretical basis for the formulation and implementation of the financial policy of environmental governance.Secondly,The financial policy of China's environmental governance is evaluated in a comprehensive and systematic way.Through sorting out the evolution process of environmental governance fiscal policy,we grasp accurately the characteristics of all stages of environmental pollution and the corresponding fiscal policy,and analyze objectively the effectiveness of environmental governance fiscal policy.On the whole,the problem of environmental pollution shows more complicated reasons,more pollution sources,more difficult to manage pollution and more severe situation.The environmental governance function of fiscal policy has not yet been fully realized,and the performance of the fiscal policy needs to be improved.And discuss the reasons for the low efficiency of the environmental governance fiscal policy from the specific policy,the fiscal system,the government behavior and the means and methods of fiscal management and other aspects.Thirdly,The fiscal policies of environmental governance are analyzed in three aspects,including the scale and the structure of expenditure and the division of the intergovernmental expenditure responsibility.The study found that the absolute scale of the national environmental governance expenditure has risen rapidly,but the relative scale is relatively stable.The scale of the central government's environmental governance expenditure is small,and the local government has taken on more environmental governance costs.In the structure of government expenditure,the expenditure of environmental governance is relatively small,while in the structure of environmental governance expenditure,the ratio of emission reduction and pollution prevention is the largest.The fiscal policy still shows the characteristics of "heavy pollution control,light energy conservation and environmental protection","heavy emission reduction,light prevention and control".In the aspect of the security of the environmental governance function of the government to fulfill,division of intergovernmental expenditure responsibility is too simple,which leds to the division of expenditure of the government environmental governance is not reasonable,does not match the powers and expenditure responsibilities,become an important reason for the unfair distribution of environmental income.It is again proved that environmental problems are institutional problems.Fourthly,by constructing a mathematical model,we analyze the influence of government behavior and intergovernmental fiscal relationship on fiscal policy,especially emphasizes the irreplaceable role of the central government in environmental governance.It is found that the fiscal policy of environmental governance will play a more effective role when the central government affects the behavior of local government through political and economic ways.In this regard,we further analyze the pollution control effect of environmental governance fiscal policy through the econometric model,and verify the impact of government competition behavior and intergovernmental fiscal relationship on the pollution control effect of environmental governance fiscal policy.And analyzes the results deeply and are discussesthe the possible reasons.Fifthly,on the basis of analyzing and drawing the experience and lessons from the foreign developed countries and other developing countries,combining with China's national conditions,this paper puts forward proposals for optimizing fiscal policies for environmental governance.The formulation and implementation of fiscal policy of environmental governance must take controlling pollution and improving the quality of the environment,optimizing the allocation of resources and achieving the "three bonus" and increasing the environmental benefits and fairness as the goal,must follow the principles of according to Chinese conditions,efficiency,incentive compatibility and win-win cooperation.In the optimization of specific path,in addition to continuing to expand the scale of environmental governance costs,optimize the structure of expenditure is policy recommendations,emphasizing rationalize intergovernmental fiscal relations,standardize government competition,build a scientific and rational environmental governance fiscal policy system,innovative financial management means and expenditure patterns and improving the environmental benefits of cost sharing and income distribution the mechanism,and discussing the related supporting measures to maximize the environmental governance effect of fiscal policy.Generally,environmental governance is an important part and content of national governance.as the foundation and important pillar of national governance,public finance will play more and more important role in environmental governance.With the continuous improvement of the socialist market economy,we believe that we must achieve the goal of pollution control and improve environmental quality through the formulation and implementation of effective fiscal policy,and realize the dream of "beautiful China"ultimately.