生态补偿与横向财政转移支付的理论与对策研究

过去的分税制改革确立的财政转移支付制度不能适应人口、资源、环境的协调发展,探讨适应限制类和禁止类主体功能区建设所需的基于生态补偿的横向财政转移支付制度设计,认为应该根据这两类区域进行生态保护建设的直接成本和放弃发展经济的机会成本,以及受益区域的支付意愿来共同确定横向财政转移支付的规模,最后提出了改革现有以纵向为主的财政转移支付体系,逐渐完善以生态补偿为主的横向财政转移支付制度的政策建议。

The Compensation for Ecologcial Protection and Horizontal Fiscal Transfer:the Theory and Policy Implication

the fiscal transfer system which was set up 15 years ago has been unfit for population, resource and environment. This paper explores the horizontal fiscal transfer system which is fit for restricted and forbidden functional zone. It’s necessary to measure the scale of transfer based on the direct cost used for ecological reserve, the opportunity cost of giving up economic development and the willingness to pay. In the end, we advise that it’s urgent to reform the fiscal transfer system which is mainly vertical and improve the horizontal fiscal transfer institution based on the compensation for ecological protection.