我国自然资源环境保护的财政政策评价与选择

自然环境是一种公共产品，具有很强的经济外部性特征。市场自身无法对环境资源进行充分有效的配置，这为政府干预环境保护提供了机会和理由。行政与法律的单一强制性手段难以完成环境保护的任务，且执行成本很高，需要与财政政策配合使用。与发达国家相比，我国环境保护的财政政策存在一定差距，只有进一步地调整与改进，才能更好地为环境保护服务。

The Evaluation and Selection of Financial Policy on the Natural Resource and Environment Protection in China

Natural environment is a kind of public product and has a strong character of economic externality. Independently, market can hardly perform sufficient and effective distribution of environmental resource, which offers opportunities and reasons for government intervention on environmental protection. At the same time, the sole compulsory mean of the administration and law can hardly complete this task without high cost, and eonsequently~ financial policy is required to be adopted in coordination. Compared with the developed countries, there is a certain gap on financial policy of environmental protection in our country. It comes to a conclusion that financial policy does not offer better services for environmental protection until it has a further adjustment and improvement.