| In economic and social development process, the ecological environment is deteriorating seriously which affected our environmental security and sustainable development. The conflict between economic development and environmental protection has not been very effectively resolved, that because there is a common interest in work. That is the unfair distribution of environmental benefits and related interests which exist in the protector, saboteurs, victim and the beneficiaries. To solve such problems, we need the appropriate policy mechanism to coordinate these bodies'environment and economic interests, motivating environment protection act. The nature of ecological compensation is to implement environmental protection responsibilities and get clear the interests of these parties, through economic and political devices to protect the ecological environment, safeguarding the ecological security in China. Therefore, the compensation mechanism is an effective measure to address the serious ecological environment problems; it is also an important mechanism to improve the ecological environment policy. Because of the"public"feature of ecological environment problems, the establishment of ecological compensation mechanism must rely on the powerful government intervention. As the macro-economic control of the important policy tool,fiscal policy can better reflect the government's intentions, and so it must play an important role on the ecological compensation mechanism establishment. Fiscal policy make up for market failure effectively through the economic and ecological compensation, resolving environmental costs and external problems, promoting economic and environmental protection and coordinated development.This paper's aim is to study the important role that fiscal policy plays on establishing and improving process in the country's ecological compensation mechanism. Paper studies this theme from the finance angle, using the qualitative and quantitative measure, case study and analysis, research techniques. Firstly, paper introduces the general theory of compensation mechanisms, including ecology compensation for connotations, extensions and dimension geometries, etc. Secondly, it analyzes the internal mechanisms between ecological compensation mechanism and the fiscal policy dependencies. Based in economic theory, it introduces the practicable fiscal policy tools and points out applicability in different areas of ecological environment. Then paper introduces the present situation of ecological compensation mechanism and the evaluation of fiscal policy. Illustrate the national policies and regulations, and analyze china's ecological aspects of the compensation mechanism for implementation which from the financial expenditures, and taxes and charges. Through the analysis and summary of a classic example aboard, we find the methods and means that are worth china learning.That from the financial expenditure, the ecological environment and taxes, the ecological compensation, the market and government as a complementary. Finally, given the current china's ecological compensation mechanism for construction of fiscal policies and problems, paper puts forward with the new ideas from the financial expenditures, and taxes, charges, budget, accounting system, etc.The article chooses fiscal policy as a starting point, applies the professional knowledge of the ecological compensation mechanism in China to study. Domestic fiscal policy is currently a separate system for less. As a starting point it is more innovative. In addition, the paper uses a combination of quantitative and qualitative analysis methods, especially in the analysis of the ecological compensation mechanism and revenue expenditure, the use of quantitative analysis and econometric model building may become innovation. But the paper also has shortcomings. First, the research needs of multi-disciplinary study of knowledge background, areas of expertise come across more demanding on the researcher's knowledge structure. Second, the paper requires a large number of case studies at home and abroad. I read the case is limited, so there may be one-sided and improper aspects. Third, China's ecological compensation has not yet formed a complete theoretical and policy system, positioning is not clear enough and there is a structural vacancy. Therefore, there may be inaccuracies and non-standard place by adding my own thinking. |