论环境保护的财政约束与现实选择

论环境保护的财政约束与现实选择(11000字)
摘  要：环境保护属于公共产品，具有很强的外部性，因此市场无法有效提供。同时政府在环境保护过程中囿于其制度及机制安排的缺陷，存在着一定程度的政府失灵。为合理解决我国环境保护问题，国家须建立健全环保投入机制，完善环保财政政策，构建和谐的环保税收体系，理顺各级政府的环保权限与职责。采用多种激励手段支持环保产业的发展。
关键词：环境保护；财政政策；税收体系；环保产业

Concerning Environmental Protection Fiscal Restraint and Realistic Choice
Abstract: The environmental protection belong to the public product, strong externality, so the market can't provide. Meanwhile the government in environmental protection in the system and the process of constrained to arrange, the defects of mechanisms exist a certain degree of government failure. For reasonable solve problems in environment protection, the state shall establish and perfect the environmental protection investment mechanism, improve environmental fiscal policy and constructing harmonious environmental tax system, to rationalize all levels of government authority and responsibility environmental protection.Using a variety of incentive methods to support the development of environmental protection industry.
Key words: Environmental Protection; Fiscal Policy; Tax System; Environmental Protect- ion Industry