“两山”论的解释力、分类实践与制度回应

“两山”论的实质在于揭示经济发展与环境保护之间的关系，可被用于有效解释中国经济乃至世界经济发展历程中人类在两者间的选择、放弃与坚持。我国当前可通过在禁止开发区走“生态优先”路径、在重点开发区走“绿色发展”路径、在限制开发区与优化开发区走“生态优先、绿色发展”路径对“两山”论进行分类实践。在分类实践进程中，亟须通过实行差异化财政投入政策、创新间接财政投入方式、增加环境税税额确定的考量因素、完善绿色信贷激励机制等举措进行政策导向，以及通过区域协同立法“协同程序”的模式建构、河长“职权职责”的制衡配置、生态保护红线“越线责任”的聚合创设、环保督察“强化问责”的程序明确、环境信用“特色评价”的指标设置等措施实现法治保障。

Explanatory Power,Classification Practice and Institutional Response of the "Two Mountains" Theory

The "Two Mountains" theory,put forward by President Xi Jinping,means that good environment is the mostvaluable asset.Essentially it is to reveal the relationship between economic development and environmental protection,which can be used to effectively explain the choice,abandonment and persistence of human beings in the development of China’s economy and even the world economy.At present,China can practice the "Two Mountains" theory by taking "ecological priority" path in the forbidden development zones,"green development" path in the key development zones,and "ecological priority,green development" path in the restricted and optimized development zones.In the practice of classification,there is an urgent need to carry out policy guidance through measures such as implementing differentiated financial investment policies,innovating indirect financial input methods,increasing the considerations for determining environmental taxes,and perfecting the green credit incentive mechanism.Measures should be taken to guarantee the rule of law,such as the construction of the model of "collaborative procedure" of regional collaborative legislation,the checks and balances of the "functions and responsibilities" of the river head,the aggregate creation of the "cross-line responsibility" of the ecological protection red line,the clear procedure of inspectors' "intensified accountability" of environmental protection,the index setting of "characteristic evaluation" of environmental credit,and so on.