【作者】 韩烨；

【导师】 张晓红；

【作者基本信息】 东北财经大学 ， 财政学， 2010， 硕士

【摘要】 我国是一个人口众多、人均资源相对贫乏的国家。过去的20多年,我国是世界经济增长最快的国家之一,经济突飞猛进,真正地实现了赶超型发展,但是伴随我国经济持续快速的发展,发达国家上百年工业化过程中分阶段出现的环境问题在中国集中出现,环境与发展的矛盾日益突出。资源相对短缺、生态环境脆弱、环境容量不足、一些重要资源对外依存度越来越高,经济安全受到严重威胁。我国全面遭遇环境承载能力下降、自然资源严重不足、国际贸易摩擦加剧、社会冲突增加等生态环境、贸易环境和社会环境恶化的阻碍。而生态资源问题成了亟需解决的问题,由此本文提出了生态资源可持续利用的概念。在2010政府工作报告中,节能减排和环境保护仍然是我国以后的工作重点,提出要积极发展循环经济和节能环保产业,支持循环经济技术研发、示范推广和能力建设。抓好节能、节水、节地、节材工作。推进矿产资源综合利用、工业废物回收利用、余热余压发电和生活垃圾资源化利用。面对经济发展与生态资源的矛盾,从“市场失灵”的角度看,有必要加强政府在生态资源可持续利用中的作用。如今,国家也正在利用各种政策措施,提出有利于节能减排的政策。其中财政政策作为政府能源节约管理和调控中最灵活、最有效和最重要的政策措施将起到举足轻重的作用。本文通过运用公共经济学、公共支出的内生增长理论、税收优化的原理和方法和管理学等相关知识,从界定生态资源可持续利用的涵义入手,论述了生态资源的价值及对我国发展节约型社会和可持续发展战略影响,同时对相关财政税收政策现状、存在问题进行分析,对国内外的一些研究成果和实践进行归纳和总结,提出了促进生态可持续利用的财政税收政策建议。第一部分是生态资源可持续利用的一般分析,界定了生态资源可持续利用及其价值分析,并对其理论基础加以说明,最后说明了生态资源可持续利用的必要性。第二部分对生态资源可持续利用的效应分析,主要从财政支出、税收及其他手段做了效应比较与分析。第三部分主要介绍了我国生态资源可持续利用政策的现状及反思。本部分首先介绍了现行的政策,然后对其在生态资源可持续利用方面的政策中的缺陷和不足进行了考察。第四部分介绍典型国家的发展实践及经验借鉴。通过国外典型国家政策的具体做法,吸取和借鉴不同国家的成功经验,得到有利于我国生态资源可持续利用的政策启示。第五部分介绍完善我国生态资源可持续利用的政策取向。首先是生态资源可持续利用的原则；其次财政政策的合理运用；第三是相关配套政策选择。更多还原

【Abstract】 China is a country with a large population and relatively poor resource per capita. Over the past 20 years, our country is one of the world’s fastest growing economy countries, economic advance by leaps and bounds, truly realize the rapid development, but with the sustained and rapid economic development, the environmental problems which happened in the developed countries caused by hundreds of years industrialization appeared in China, the antinomy between environment and development is more and more serious. The relative resources shortage, weak ecological environment, insufficient environmental capacity, some important resources external dependence higher and higher, economic threatens the safety. Our country faces so many problems, such as the environmental bearing capacity decreases, natural resources seriously insufficient, international trade friction intensified, social conflict increases of ecological environment and trade environment and social environment worsening obstacles. Thus, ecological resources problem has become an urgent problem. This paper puts forward the concept of ecological sustainable utilization of resources.In 2010 government work report, energy saving and emission reduction, environmental protection are still our future work focus, puts forward to actively develop circular economy and energy-saving and environmental protection industry, support circular economy technology research & development, demonstration and promotion and capacity building. Pay special attention to energy and water conservation, land-saving, material saving work. Promote mineral resources comprehensive utilization, industrial waste recycling, waste more pressure power generation and living garbage resource-oriented utilization. In the face of economic development and ecological resources of contradiction, from "market failure" point of view, and the necessity to strengthen the government in ecological resource sustainable utilization in the role. Nowadays, countries also are using various policy measures and Suggestions to energy conservation and emission reduction policy. One fiscal policy as government energy conservation management and regulation of the most flexible, the most effective and most important policy measures will play a pivotal role.The article USES public economics, public expenditure of endogenous growth theory, tax optimization principle and method and management knowledge, from the definition of ecological sustainable utilization of resources, this paper discusses the connotation of ecological resources for China’s development value and saving-type society and the sustainable development strategy, the effect of relevant fiscal and tax policies situation and existing problems were analyzed, and some to domestic and international research and practice on summed up, and advances some countermeasures for improving ecological sustainable use of fiscal and tax policy Suggestions.The first part is ecological sustainable utilization of resources, this paper defines the general analysis of the ecological sustainable utilization of resources and its value analysis, and its theoretical basis, and finally the elucidation illustrates the necessity of ecological sustainable utilization of resources.The second part of ecological sustainable utilization of resources, the main effect is analyzed from the fiscal expenditure, taxation and other methods to compare and analyze the effect.The third part mainly introduced current ecological resources sustainable utilization policy and the status of reflection in China. This section first introduced the current policy, then in its ecological resources sustainable utilization aspects of policies and the defects of was investigated.The fourth part some typical countries develop practice and experience will be given for reference. Through the foreign typical national policy, the concrete methods of absorption and reference for the successful experience of different countries, which can help realize sustainable utilization of ecological resources.The fifth part introduce consummates our country ecological resources sustainable utilization of the policies. First is the principle of ecological sustainable utilization of resources, then fiscal policy reasonable apply, the last is related policy choice.更多还原