饶胜,牟雪洁,黄琦.我国生态保护与建设支出账户框架构建研究[J].中国环境管理,2015,7(4):76-84.
Rao Sheng,Mou Xuejie,Huang Qi.Ecological Conservation and Construction Expenditure Account: the Conceptual Framework Study of China[J].Chinese Journal of Environmental Management,2015,7(4):76-84. |
| 我国生态保护与建设支出账户框架构建研究 |
| Ecological Conservation and Construction Expenditure Account: the Conceptual Framework Study of China |
| DOI： |
| 中文关键词: 生态保护与建设 支出账户 框架 |
| 英文关键词:ecological conservation and construction expenditure account framework |
| 基金项目:环境保护部专项“国家环境经济核算(绿色GDP2.0)体系”研究;环保公益项目(201209038)。 |
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| 中文摘要: |
| 生态保护与建设是我国生态文明建设的重要任务,生态保护与建设支出账户核算是环境经济核算的重要内容,但我国目前尚未开展系统的生态保护与建设支出核算。本文首先梳理了生态保护与建设支出核算的国际经验,指出我国生态保护与建设支出账户核算面临统计口径不完善、统计体系尚未建立、统计主体和对象仍不完整、统计数据呈部门化和分散化等问题。在此基础上,本文从生态保护与建设支出主体、支出分类、支出资金来源等方面初步构建了支出账户核算体系,并以2013年为例进行了初步估算。结果表明,我国财政资金用于生态保护与建设的支出总量不足,仅占当年GDP的0.25%。为推动生态保护与建设支出账户核算工作,建议应从预算科目、统计口径、统计主体、统计对象等方面不断完善生态保护与建设统计体系,加快推进生态保护与建设支出账户的构建与核算,并争取尽快纳入国民经济核算体系,以推进生态文明体制改革与制度建设的进程,促进我国生态保护与经济社会的协调发展。 |
| 英文摘要: |
| Ecological conservation and construction is the important task of ecological civilization construction in China, meanwhile ecological conservation and construction expenditure accounting is an important content of environmental economic accounting. But the systematic ecological conservation and construction expenditure account(ECCEA for short) is absent in China. In this paper, the international experiences of ecological conservation and construction expenditure accounting were firstly summarized, then several problems were pointed out that the ECCEA had faced in China, such as the deficient statistical caliber, un-established statistical system, incomplete statistical subject and object, and the department alization and decentralization of the statistical data. Thus, the system of ECCEA was established from the aspects of ecological conservation and construction expenditure subject, classification, source of funds,and then the trial estimation of the ECCEA of China in 2013 was preliminarily carried out. The results show that the ecological conservation and construction expenditure from current national financeis rather insufficient. Therefore, in order to promote the establishment and accounting of ECCEA and bring ECCEA into national economic accounting system, it's suggested that the ecological conservation and constructionstatistic system should be improved from several aspects, including the budget items, statistical caliber, statistical subject and object. Furthermore, it will also effectively promote the process of ecological civilization system reform and system construction and promote the coordination of ecological protection and economic developmentin China. |
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