生态补偿机制的财政视角研究
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摘要
随着人类文明的不断发展,人类所创造的物质财富不断增加,但是与此同同时,物质财富增长速度的不断加快也为全球生态环境带来了沉重负担。随着经济的不断发展,人类赖以生存的生态环境也遭到越来越严重的污染破坏,生物物种急剧灭绝,自然资源消耗过快,全球气候不断变暖,垃圾围城日趋严重,公害事件频繁发生。生态环境的恶化引起了世界各国政府的高度重视,越来越多的国家开始制定各种保护生态环境、恢复和重建生态系统的政策和制度。在中国,改革开发30年来,经济不断发展,城镇化进程逐步推进,百姓日益富裕。但是,在这一过程中,我们也付出了相当大的生态环境代价。如何走出具有中国特色的经济与生态环境和谐发展道路,是摆在我们面前最迫切的问题。
生态补偿是通过调控使经济与生态环境平衡发展的一种理念,其目的是保护生态自然环境不受人类社会、经济活动的损害,以实现生态环境与经济的和谐发展。它符合可持续发展的要求,因此,很多国家都建立了各自的生态补偿机制。生态补偿机制是以保护生态环境,促进人与自然和谐发展为目的,根据生态系统服务价值、生态保护成本、发展机会成本,运用政府和市场手段,调节生态保护利益相关者之间利益关系的公共制度。建立生态补偿机制是实现我国经济与生态和谐发展的必由之路。
从理论角度来说,生态环境价值论、外部性理论、公共产品理论为生态补偿机制提供了经济学理论依据。生态系统通过各种生态功能为人类服务,这些功能对人类的生存和发展来说必不可少。但是,由于生态环境具有一定的外部性,同时还具有公共产品的属性,因此“搭便车”现象普遍,如果不建立起适当的生态补偿机制,最终将会出现生态环境的“公地悲剧”。建立生态补偿机制需要明确补偿责任和补偿标准,在补偿责任方面需要遵守破坏者补偿原则、使用者补偿原则、受益者补偿原则、保护者受偿原则,在补偿标准的确定上需要遵守综合性原则和可行性原则。在生态补偿机制中,各个国家普遍使用了转移支付、生态税、税收差异化、生态保证金等财政手段,这些财政手段在控制污染的可靠性、效率及管理上有着各自的长处与不足。
从实践角度来说,发达国家早已开始了生态补偿探索,并取得了很多成绩,为我国开展生态补偿实践提供了丰富的实践经验。在加拿大,联邦政府和省政府针对本国湿地的情况制订了一系列旨在保护湿地生态的政策,如马尼托巴省实施了生态服务激励计划、马尼托巴河岸税收抵免、栖息地补偿基金等措施。加拿大实施湿地生态补偿的实践反映出,构建生态补偿法律机制是生态补偿有效实施的重要保障,政策目标应体现开发与保护并重的思想。在荷兰,政府部门在建设高速公路项目的同时,也对该项目造成的生态破坏进行补偿项目建设。荷兰的经验告诉我们,在生态补偿中需要注意中央政策与地方政策的统一、注意通货膨胀和不确定性因素对补偿成本估算的影响。在欧盟,发展农业的同时,也在进行着生态补偿计划。欧盟非常重视监督与评估,并在生态补偿过程中注意控制管理成本,同时还将教育与经济激励相结合,这些经验也非常值得我国学习。
构建中国的生态补偿机制,既要借鉴其他国家的先进经验,也要结合我国的具体国情。一方面,目前我国生态形势严峻,生态系统退化加剧、资源压力严峻、环境污染严重、生态灾害加剧。为此,我国“十一五”规划中,明确提出“根据资源环境承载能力、现有开发密度和发展潜力,统筹考虑未来我国人口分布、经济布局、国土利用和城镇化格局,将国土空间划分为优化开发、重点开发、限制开发和禁止开发四类主体功能区”的主体功能区建设战略。在此基础上,环境保护部提出了生态补偿的重点方向为自然保护区、重要生态功能区、矿产资源开发及流域水环境。另一方面,目前我国的生态补偿基本是政府主导的,这决定了在未来的很长一段时间内,财政力量在生态补偿中都要占据重要位置。因此,在构建我国生态补偿机制时,不能不将财政作为考虑因素。财政对生态补偿机制架构的影响主要与财政级次有关,体现在三个方面：一是财政预算级次的影响；二是不同财政级次财政手段的影响；三是不同财政级次财力水平的影响。预算级次是提供公共产品的依据,关系到生态补偿机制的层次设置,使用不同财政级次的财政手段关系到生态补偿的效果,而不同财政级次的财力水平则影响到补偿标准的制定。因此,构建我国生态补偿机制的总体思路是,以生态功能区、财政级次为线索,构建综合生态补偿机制。
我国很早便设立了自然保护区制度,以保护生态环境及生态多样性。但是,随着自然保护区数目的不断增多、发展速度的加快,自然保护区暴露出越来越多的问题。作为禁止开发区域,自然保护区的问题多数是经济上的,如经济发展水平差异过大、保护区发展迅速而政府资金投入有限、由经济引发的保护区与周边居民关系紧张、保护区经济职能与保护职能倒挂等。深入分析不难发现,产生这些问题的根源在于自然保护区的生态补偿机制不完善,补偿对象分类体系缺乏规范、主体责任与资金负担失衡、生态补偿主体和补偿方式单一。这些问题可以通过完善政府的投入机制、厘清各级政府的补偿责任,拓展补偿资金渠道、建立全方位投入机制,强化财政支持、实现保护区公共服务均等化,生态移民等财政措施加以完善。
在设立自然保护区之外,2008年7月我国正式发布了《全国生态功能区划》,其中初步确定了50个重要生态功能区域。这些重要生态功能区对保证国家生态安全及主导各类生态调节功能具有重要意义。《区划》中还指出,每一类生态功能区都面临着各自的一系列生态问题亟待解决。因此,完善相应的生态补偿机制显得尤为重要。其实,我国政府早已关注生态功能区的保护与建设,并已经实施了多个与生态功能区保护与建设有关的制度与工程,并取得了一定的成效。但是,尚有一些地方需要进一步完善。对此,财政政策可以发挥多方面的作用：一是通过财税政策来保证生态功能区建设补偿资金的充足；二是可以通过财税政策引导生态功能区内的产业合理发展；三是通过财税政策的支持可以加强不同类型生态功能区主导生态功能的恢复与建设；四是通过建立财税激励机制可以鼓励公众积极参与到生态功能区的建设中。
矿产资源开发是生态补偿的另一个重要方向。由于矿产资源大多分布于地表以下,对其进行开采,必然会改变开采区的地表生态环境和地下岩层结构,从而带来一系列的负面生态影响。针对矿产资源开发给生态环境带来的破坏,我国中央政府和地方政府制定了各种与矿区生态环境治理、修复相关的制度和政策。这些制度与政策对敦促矿产资源开采者进行生态环境恢复和治理起到了积极作用,但也存在一些问题,如多种生态收费的重复问题、收费可能延误治理时机、重复向矿山企业加设责任等。从财政角度思考,可以通过矿山企业保护生态环境的激励政策、矿山生态环境治理收费制度的改进和矿山生态保险制度三方面,完善矿产资源开发生态补偿机制。
在众多类型的生态系统中,流域水环境生态系统比较特殊。由于水流的单向流动性,使流域地区问形成了一系列复杂的利益关系,从而使流域水环境生态补偿成为一个特殊课题。虽然中央及地方各级政府长期以来都在积极推进流域水环境的生态保护工作,但是,目前我国流域水环境的生态状况仍不容乐观,尚有许多生态环境问题急需解决。这些问题若得不到妥善处理,势必会制约流域地区经济发展,影响社会稳定,还会威胁到个人健康。出现这些生态问题的原因在于,在调节地区各方利益关系上,市场手段和政府手段都有不足之处。由于“市场失灵”与“政府失灵”并存,产生了一系列流域生态问题,改善这一局面的唯一出路便是尽快建立起流域生态该补偿机制。在建立流域水环境生态补偿机制中,政府参与是重要的一部分。政府部门可以在流域生态补偿中发挥两方面的重要作用：一方面政府可以通过财政转移支付、建立生态补偿公共基金及生态税收等直接进行生态补偿,另一方面还可以通过政府的管理与监督职能支持流域生态补偿工作的进行。
With the continuous development of human civilization, human beings created more and more wealth. But, at same time, it also brought heavy burden on the global ecosystem and environment. As the continues development of economy, environment and ecosystem were also more and more seriously polluted and damaged. Biological species rapidly extincted. Natural resources were excessively used. Global climate became warm. And serious pollution incidents happened frequently. Ecosystems and environment's worsening caused more and more countries'governments attentions. They began to develop various policies and systems to protect environment and reconstruct ecosystem. In China, since 1978, with the fast economy development and the urbanization, people were wealthy day by day. But, in this process, China has also paid a quite big price. The most urgent problem suspended in front of us is how to go out a harmonious development path between the Chinese characteristic economy and the ecological environment.
Eco-compensation is a concept about balancing development between economy and environment. Its goal is protecting ecosystem and environment from human beings' activities harm and realizing the harmonious development. This meets the sustainable development requirement. Therefore, many countries have established the eco-compensation mechanism. Eco-compensation is a public system which utilize market and government method to adjust interest relations according to ecosystem service value, ecological protection cost and development opportunity cost. And it aims to protect ecosystem and environment and promote humen beings develop harmoniously with the nature. Establishing ecological compensation mechanism is the essential way to realize the harmonious develomment between Chinese economy and ecology.
Theoretically speaking, ecosystem and environment value theory, externality theory and public good theory is the economics basis of ecological compensation mechanism. Ecosystem served for humanity through various ecology functions, which is essential to humanity's survival and development. But ecosystem and environment have externality and some characteristics of public goods. Thus, "free ride" phenomenons are commen. If we do not establish ecology compensation mechanism, "tragedy of commons" will appear finally. Ecology compensation mechanism has some principles on compensation responsibility and standard. On compensation responsibility, we have to observe "polluters pay", "users pay", "benefitors pay" and "protectors benefit" principles. On compensation standard, we have to observe "no net less", "synthesis" and "feasibility" principles. And most countries' government used fiscal method in their ecology compensation mechanism, such as transfer payment, eco-tax, tax differentiation and marketable permits, which have their own advantages and disadvantages on reliability of pollution control, efficiency and feasibility on management.
Practically speaking, some developed countires gained a lot of experience from their eco-compensation exploration which is worth our country studying. In Canada, federal and local government drew up a series wetland policies according the country's wetland situation to protect wetlands. For example, Manitoba government impleted ecology service drive plan, Manitoba bank tax credit, habitat compensation fund, and so on. Canadan wetland eco-compensation practice reflected that laws ensured the efficiency of eco-compensation and policy goals should pay equal attention to development and protection. In Holland, government departments construct eco-compensation projects during highway projects. Holland experience told us, we should pay attention to unification of central government policies and local government policies, to the effluence to cost estimate from inflation and uncertainty factors. In European Union, government made eco-compensation plan while developing agricultural. European Union attached importance to supervision and evaluation, and controlled eco-compensation cost carefully. It also unified education and economic prompting. All of these were worth us studying.
To construct Chinese eco-compensation mechanism, we must profit from other countries advanced experience and unify our country's concrete conditions. On one hand, our country's ecology situation was stern, which manifested in ecosystem degeneration, heavy resources pressure, serious environment pollution and more ecology disasters. Therefore, in our country's the eleventh five years plan, government proposed main function zone strategy. This strategy divided the national territory space into four kinds of main function zones as optimizing development zone, key development zone, limiting development zone and forbidden development zone, basing on natural rescources carrying capacity, current development density and potential, considering our country's futural population distribution, economy layout, conditions of national territory use and urbanization pattern. Based on the strategy, the environmental protection department considered nature protection areas, important ecology function areas, mineral resource exploitation and basin water environment as the key direction of eco-compensation. On the other hand, our country's eco-compensation was basicly lead by governments. This decided fiscal would ocuppy a key position in eco-compensation mechanism in a long time at future. Thus, when our country construct eco-compensation mechanism, we have to fully consider the fiscal factor. The influence of public finance to eco-compensation mechanism construction was related with fiscal hierarchy, which manifested in three aspects. The first aspect was the influence of budget hierarchy. Because budget hierarchy is the basis of public goods supplies, which is relative to hierarchy setting of eco-compensation mechanism. The second aspect was the influence of different fiscal means, which is relative to eco-compensation's effect. And the third aspect was the influence of different finantial power. It is related to compensation standard enactment. So, the total frame of Chinese eco-compensation mechanism is considering ecology fuction areas and fiscal hierarchy as clues constructing a synthesis eco-compensation mechanism.
China has set up nature protection area system in very early to protect ecosystem and ecological multiplicity. But many nature protection areas explosed more and more problems along with the increasing number and fast development. As one kind of forbidden development zone, most of nature protection areas'problems were about economy. The reasons of these problems were:firstly, eco-compensation to nature proctection areas was not enough; secondly, the compensation object classification system lacks the standard; thirdly, nature protection areas' responsibility was not balanced with the fund distribution; forthly, the compensation way was not abundance. We could solve these problems through below meatures:(1) improving government's investment mechanism and defining all levels of the government's compensation responsibility clearly; (2) developing compensation fund channel and establishing the omni-directional investment mechanism; (3) strengthening fiscal support and equalizing public services; (4) eco-immigration.
Besides the nature protection area system, Chinese government issued "National Ecology Function Regionalization"in July,2008 and determined 50 important ecology function regions initially. These important ecology function areas have important meanings to guarantee ecology security and adjust ecology adjust ecology functions. NEFR also pointed out that each kind of ecology function areas had urgent problems to be solved. Therefore, promoting the corresponding ecology compensation mechanism appeared especially important. Actually, Our Government has already paid attentions to the protection and construction of ecology function areas and implemented many projects related with it which has made certain progress. But there still has some problems need to consummate. Regarding this, fiscal policies may play following roles. Firstly, fiscal policies could guarantee the sufficiency of compensation fund. Secondly, fiscal policies could guide industry of ecology function areas developing reasonably. Thirdly, through fiscal policies' supportment, the construction and restoration of main function of each kind of ecology function areas can be strengthened. Forthly, the fiscal incentive mechanism could encourage the public to positively participate in the construction of ecology function areas.
Mineral resouce exploration is another important direction of eco-compensation. Because the mineral resource mostly distributes below the surface, exploration definitely will change the surface ecological environment and the underground rock layer structure of the mining area, which will bring a series of negative ecological effects. In view of these negative effects, Chinese central authority and the Local authorities formulated many kinds of compensation methods and policies related with the government and repairation of environment in mining areas. These methods and policies have positive effects on supervising mines restorate ecological environment, but also have some problems, such as the ecology fees reiteration, the possibility of missing the occasion to restorate environment, adding redundant responsibility to mines and so on. From a fiscal perspective, we could consummate eco-compensation mechanism of mineral resource exploitation through inspirit policies on environment protection, improvement of mine environment government fees and mine ecology insurance system.
The basin water ecosystem is special in all ecosystems because of the unidirectional fluidity of water. It developed a series of complex interest relations which caused the eco-compensation into a special topic. Although the central and local governments have been advancing basin water environment protection positively during a long time, the basin water ecological situation is still unoptimistic. There still had many urgent problems. If these problems were not handled properly, economy development, society stabilization and individual health would been affected. Both of market methods and government methods had the deficiency in adjustment quarters interest relations was the reason of these problems. The only solution is to establish basin water eco-compensation mechanism. In the mechanism, government participation is a important part. They can do two important things. One is government can compensate directly through fiscal transfer payment, public eco-compensation fund and eco-tax. Another one is it can support basin eco-compensation by government's management and the surveillance functions.
生态补偿是通过调控使经济与生态环境平衡发展的一种理念,其目的是保护生态自然环境不受人类社会、经济活动的损害,以实现生态环境与经济的和谐发展。它符合可持续发展的要求,因此,很多国家都建立了各自的生态补偿机制。生态补偿机制是以保护生态环境,促进人与自然和谐发展为目的,根据生态系统服务价值、生态保护成本、发展机会成本,运用政府和市场手段,调节生态保护利益相关者之间利益关系的公共制度。建立生态补偿机制是实现我国经济与生态和谐发展的必由之路。
从理论角度来说,生态环境价值论、外部性理论、公共产品理论为生态补偿机制提供了经济学理论依据。生态系统通过各种生态功能为人类服务,这些功能对人类的生存和发展来说必不可少。但是,由于生态环境具有一定的外部性,同时还具有公共产品的属性,因此“搭便车”现象普遍,如果不建立起适当的生态补偿机制,最终将会出现生态环境的“公地悲剧”。建立生态补偿机制需要明确补偿责任和补偿标准,在补偿责任方面需要遵守破坏者补偿原则、使用者补偿原则、受益者补偿原则、保护者受偿原则,在补偿标准的确定上需要遵守综合性原则和可行性原则。在生态补偿机制中,各个国家普遍使用了转移支付、生态税、税收差异化、生态保证金等财政手段,这些财政手段在控制污染的可靠性、效率及管理上有着各自的长处与不足。
从实践角度来说,发达国家早已开始了生态补偿探索,并取得了很多成绩,为我国开展生态补偿实践提供了丰富的实践经验。在加拿大,联邦政府和省政府针对本国湿地的情况制订了一系列旨在保护湿地生态的政策,如马尼托巴省实施了生态服务激励计划、马尼托巴河岸税收抵免、栖息地补偿基金等措施。加拿大实施湿地生态补偿的实践反映出,构建生态补偿法律机制是生态补偿有效实施的重要保障,政策目标应体现开发与保护并重的思想。在荷兰,政府部门在建设高速公路项目的同时,也对该项目造成的生态破坏进行补偿项目建设。荷兰的经验告诉我们,在生态补偿中需要注意中央政策与地方政策的统一、注意通货膨胀和不确定性因素对补偿成本估算的影响。在欧盟,发展农业的同时,也在进行着生态补偿计划。欧盟非常重视监督与评估,并在生态补偿过程中注意控制管理成本,同时还将教育与经济激励相结合,这些经验也非常值得我国学习。
构建中国的生态补偿机制,既要借鉴其他国家的先进经验,也要结合我国的具体国情。一方面,目前我国生态形势严峻,生态系统退化加剧、资源压力严峻、环境污染严重、生态灾害加剧。为此,我国“十一五”规划中,明确提出“根据资源环境承载能力、现有开发密度和发展潜力,统筹考虑未来我国人口分布、经济布局、国土利用和城镇化格局,将国土空间划分为优化开发、重点开发、限制开发和禁止开发四类主体功能区”的主体功能区建设战略。在此基础上,环境保护部提出了生态补偿的重点方向为自然保护区、重要生态功能区、矿产资源开发及流域水环境。另一方面,目前我国的生态补偿基本是政府主导的,这决定了在未来的很长一段时间内,财政力量在生态补偿中都要占据重要位置。因此,在构建我国生态补偿机制时,不能不将财政作为考虑因素。财政对生态补偿机制架构的影响主要与财政级次有关,体现在三个方面：一是财政预算级次的影响；二是不同财政级次财政手段的影响；三是不同财政级次财力水平的影响。预算级次是提供公共产品的依据,关系到生态补偿机制的层次设置,使用不同财政级次的财政手段关系到生态补偿的效果,而不同财政级次的财力水平则影响到补偿标准的制定。因此,构建我国生态补偿机制的总体思路是,以生态功能区、财政级次为线索,构建综合生态补偿机制。
我国很早便设立了自然保护区制度,以保护生态环境及生态多样性。但是,随着自然保护区数目的不断增多、发展速度的加快,自然保护区暴露出越来越多的问题。作为禁止开发区域,自然保护区的问题多数是经济上的,如经济发展水平差异过大、保护区发展迅速而政府资金投入有限、由经济引发的保护区与周边居民关系紧张、保护区经济职能与保护职能倒挂等。深入分析不难发现,产生这些问题的根源在于自然保护区的生态补偿机制不完善,补偿对象分类体系缺乏规范、主体责任与资金负担失衡、生态补偿主体和补偿方式单一。这些问题可以通过完善政府的投入机制、厘清各级政府的补偿责任,拓展补偿资金渠道、建立全方位投入机制,强化财政支持、实现保护区公共服务均等化,生态移民等财政措施加以完善。
在设立自然保护区之外,2008年7月我国正式发布了《全国生态功能区划》,其中初步确定了50个重要生态功能区域。这些重要生态功能区对保证国家生态安全及主导各类生态调节功能具有重要意义。《区划》中还指出,每一类生态功能区都面临着各自的一系列生态问题亟待解决。因此,完善相应的生态补偿机制显得尤为重要。其实,我国政府早已关注生态功能区的保护与建设,并已经实施了多个与生态功能区保护与建设有关的制度与工程,并取得了一定的成效。但是,尚有一些地方需要进一步完善。对此,财政政策可以发挥多方面的作用：一是通过财税政策来保证生态功能区建设补偿资金的充足；二是可以通过财税政策引导生态功能区内的产业合理发展；三是通过财税政策的支持可以加强不同类型生态功能区主导生态功能的恢复与建设；四是通过建立财税激励机制可以鼓励公众积极参与到生态功能区的建设中。
矿产资源开发是生态补偿的另一个重要方向。由于矿产资源大多分布于地表以下,对其进行开采,必然会改变开采区的地表生态环境和地下岩层结构,从而带来一系列的负面生态影响。针对矿产资源开发给生态环境带来的破坏,我国中央政府和地方政府制定了各种与矿区生态环境治理、修复相关的制度和政策。这些制度与政策对敦促矿产资源开采者进行生态环境恢复和治理起到了积极作用,但也存在一些问题,如多种生态收费的重复问题、收费可能延误治理时机、重复向矿山企业加设责任等。从财政角度思考,可以通过矿山企业保护生态环境的激励政策、矿山生态环境治理收费制度的改进和矿山生态保险制度三方面,完善矿产资源开发生态补偿机制。
在众多类型的生态系统中,流域水环境生态系统比较特殊。由于水流的单向流动性,使流域地区问形成了一系列复杂的利益关系,从而使流域水环境生态补偿成为一个特殊课题。虽然中央及地方各级政府长期以来都在积极推进流域水环境的生态保护工作,但是,目前我国流域水环境的生态状况仍不容乐观,尚有许多生态环境问题急需解决。这些问题若得不到妥善处理,势必会制约流域地区经济发展,影响社会稳定,还会威胁到个人健康。出现这些生态问题的原因在于,在调节地区各方利益关系上,市场手段和政府手段都有不足之处。由于“市场失灵”与“政府失灵”并存,产生了一系列流域生态问题,改善这一局面的唯一出路便是尽快建立起流域生态该补偿机制。在建立流域水环境生态补偿机制中,政府参与是重要的一部分。政府部门可以在流域生态补偿中发挥两方面的重要作用：一方面政府可以通过财政转移支付、建立生态补偿公共基金及生态税收等直接进行生态补偿,另一方面还可以通过政府的管理与监督职能支持流域生态补偿工作的进行。
With the continuous development of human civilization, human beings created more and more wealth. But, at same time, it also brought heavy burden on the global ecosystem and environment. As the continues development of economy, environment and ecosystem were also more and more seriously polluted and damaged. Biological species rapidly extincted. Natural resources were excessively used. Global climate became warm. And serious pollution incidents happened frequently. Ecosystems and environment's worsening caused more and more countries'governments attentions. They began to develop various policies and systems to protect environment and reconstruct ecosystem. In China, since 1978, with the fast economy development and the urbanization, people were wealthy day by day. But, in this process, China has also paid a quite big price. The most urgent problem suspended in front of us is how to go out a harmonious development path between the Chinese characteristic economy and the ecological environment.
Eco-compensation is a concept about balancing development between economy and environment. Its goal is protecting ecosystem and environment from human beings' activities harm and realizing the harmonious development. This meets the sustainable development requirement. Therefore, many countries have established the eco-compensation mechanism. Eco-compensation is a public system which utilize market and government method to adjust interest relations according to ecosystem service value, ecological protection cost and development opportunity cost. And it aims to protect ecosystem and environment and promote humen beings develop harmoniously with the nature. Establishing ecological compensation mechanism is the essential way to realize the harmonious develomment between Chinese economy and ecology.
Theoretically speaking, ecosystem and environment value theory, externality theory and public good theory is the economics basis of ecological compensation mechanism. Ecosystem served for humanity through various ecology functions, which is essential to humanity's survival and development. But ecosystem and environment have externality and some characteristics of public goods. Thus, "free ride" phenomenons are commen. If we do not establish ecology compensation mechanism, "tragedy of commons" will appear finally. Ecology compensation mechanism has some principles on compensation responsibility and standard. On compensation responsibility, we have to observe "polluters pay", "users pay", "benefitors pay" and "protectors benefit" principles. On compensation standard, we have to observe "no net less", "synthesis" and "feasibility" principles. And most countries' government used fiscal method in their ecology compensation mechanism, such as transfer payment, eco-tax, tax differentiation and marketable permits, which have their own advantages and disadvantages on reliability of pollution control, efficiency and feasibility on management.
Practically speaking, some developed countires gained a lot of experience from their eco-compensation exploration which is worth our country studying. In Canada, federal and local government drew up a series wetland policies according the country's wetland situation to protect wetlands. For example, Manitoba government impleted ecology service drive plan, Manitoba bank tax credit, habitat compensation fund, and so on. Canadan wetland eco-compensation practice reflected that laws ensured the efficiency of eco-compensation and policy goals should pay equal attention to development and protection. In Holland, government departments construct eco-compensation projects during highway projects. Holland experience told us, we should pay attention to unification of central government policies and local government policies, to the effluence to cost estimate from inflation and uncertainty factors. In European Union, government made eco-compensation plan while developing agricultural. European Union attached importance to supervision and evaluation, and controlled eco-compensation cost carefully. It also unified education and economic prompting. All of these were worth us studying.
To construct Chinese eco-compensation mechanism, we must profit from other countries advanced experience and unify our country's concrete conditions. On one hand, our country's ecology situation was stern, which manifested in ecosystem degeneration, heavy resources pressure, serious environment pollution and more ecology disasters. Therefore, in our country's the eleventh five years plan, government proposed main function zone strategy. This strategy divided the national territory space into four kinds of main function zones as optimizing development zone, key development zone, limiting development zone and forbidden development zone, basing on natural rescources carrying capacity, current development density and potential, considering our country's futural population distribution, economy layout, conditions of national territory use and urbanization pattern. Based on the strategy, the environmental protection department considered nature protection areas, important ecology function areas, mineral resource exploitation and basin water environment as the key direction of eco-compensation. On the other hand, our country's eco-compensation was basicly lead by governments. This decided fiscal would ocuppy a key position in eco-compensation mechanism in a long time at future. Thus, when our country construct eco-compensation mechanism, we have to fully consider the fiscal factor. The influence of public finance to eco-compensation mechanism construction was related with fiscal hierarchy, which manifested in three aspects. The first aspect was the influence of budget hierarchy. Because budget hierarchy is the basis of public goods supplies, which is relative to hierarchy setting of eco-compensation mechanism. The second aspect was the influence of different fiscal means, which is relative to eco-compensation's effect. And the third aspect was the influence of different finantial power. It is related to compensation standard enactment. So, the total frame of Chinese eco-compensation mechanism is considering ecology fuction areas and fiscal hierarchy as clues constructing a synthesis eco-compensation mechanism.
China has set up nature protection area system in very early to protect ecosystem and ecological multiplicity. But many nature protection areas explosed more and more problems along with the increasing number and fast development. As one kind of forbidden development zone, most of nature protection areas'problems were about economy. The reasons of these problems were:firstly, eco-compensation to nature proctection areas was not enough; secondly, the compensation object classification system lacks the standard; thirdly, nature protection areas' responsibility was not balanced with the fund distribution; forthly, the compensation way was not abundance. We could solve these problems through below meatures:(1) improving government's investment mechanism and defining all levels of the government's compensation responsibility clearly; (2) developing compensation fund channel and establishing the omni-directional investment mechanism; (3) strengthening fiscal support and equalizing public services; (4) eco-immigration.
Besides the nature protection area system, Chinese government issued "National Ecology Function Regionalization"in July,2008 and determined 50 important ecology function regions initially. These important ecology function areas have important meanings to guarantee ecology security and adjust ecology adjust ecology functions. NEFR also pointed out that each kind of ecology function areas had urgent problems to be solved. Therefore, promoting the corresponding ecology compensation mechanism appeared especially important. Actually, Our Government has already paid attentions to the protection and construction of ecology function areas and implemented many projects related with it which has made certain progress. But there still has some problems need to consummate. Regarding this, fiscal policies may play following roles. Firstly, fiscal policies could guarantee the sufficiency of compensation fund. Secondly, fiscal policies could guide industry of ecology function areas developing reasonably. Thirdly, through fiscal policies' supportment, the construction and restoration of main function of each kind of ecology function areas can be strengthened. Forthly, the fiscal incentive mechanism could encourage the public to positively participate in the construction of ecology function areas.
Mineral resouce exploration is another important direction of eco-compensation. Because the mineral resource mostly distributes below the surface, exploration definitely will change the surface ecological environment and the underground rock layer structure of the mining area, which will bring a series of negative ecological effects. In view of these negative effects, Chinese central authority and the Local authorities formulated many kinds of compensation methods and policies related with the government and repairation of environment in mining areas. These methods and policies have positive effects on supervising mines restorate ecological environment, but also have some problems, such as the ecology fees reiteration, the possibility of missing the occasion to restorate environment, adding redundant responsibility to mines and so on. From a fiscal perspective, we could consummate eco-compensation mechanism of mineral resource exploitation through inspirit policies on environment protection, improvement of mine environment government fees and mine ecology insurance system.
The basin water ecosystem is special in all ecosystems because of the unidirectional fluidity of water. It developed a series of complex interest relations which caused the eco-compensation into a special topic. Although the central and local governments have been advancing basin water environment protection positively during a long time, the basin water ecological situation is still unoptimistic. There still had many urgent problems. If these problems were not handled properly, economy development, society stabilization and individual health would been affected. Both of market methods and government methods had the deficiency in adjustment quarters interest relations was the reason of these problems. The only solution is to establish basin water eco-compensation mechanism. In the mechanism, government participation is a important part. They can do two important things. One is government can compensate directly through fiscal transfer payment, public eco-compensation fund and eco-tax. Another one is it can support basin eco-compensation by government's management and the surveillance functions.
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①数据来源：根据《2005年中国环境状况公报》,《中华人民共和国年鉴(2006)》数据整理.
②数据来源：百度网,http://zhidao.baidu.com/question/40328010.html?fr=qrl,2008-06-12.
①数据来源：全国首次湿地资源调查,人民网,http://www.people.com.cn/GB/paper2515/12958/1164719.html,2008-06-12.
②数据来源：国土资源部网站,http://www.mlr.gov.cn/xwdt/jrxw/200804/t20080417_101322.htm,2008-06-12.
①数据来源：国家林业局网站,http://www.forestry.gov.cn/data/lytj/2006q/tj_08.htm,2008-07-16.
②转引自解焱,《中国自然保护区管理体制综合评述》,《中国环境语法展评论》第二卷,第285-286页,2004。
①转引自：中国发展门户网,http://cn.chinagate.com.cn/environment/2006-11/14/content_2359419.htm,2008-07-16.
②数据来源：韩念勇：《中国自然保护区可持续管理政策研究》,《自然资源学报》2000年第3期。
③数据来源：沈茂成,《妥善解决自然保护区的问题》,《林业科技通讯》,1995年第2期
①数据来源：《林业局部署“绿盾二号行动”坚决打击乱砍滥伐》,《人民日报》2007年5月22日第9版
①数据来源：辛阳,《探访内蒙大青沟保护区：在保护与开发利用之间》,《人民日报》,2005年12月08日第十六版。
①数据来源：根据《科学用水治沙拯救民勤绿洲》,《中国绿色时报》,2007年1月2日。
①数据来源：2004年《中国资源统计公报》。
②数据来源：根据《2007年中国统计年鉴》中相关数据计算。
③引自：付宝荣、惠秀娟主编,《生态环境安全与管理》,化学工业出版社,2005年5月第一版,P193。
①数据引自：李秋元、郑敏、王永生,《我国矿产资源开发对环境的影响》,《中国矿业》,2002年第2期。
①数据来源：各年份《中国水资源公报》。
②数据来源：各年份《中国水资源公报》。
③分别为巢湖、滇池和太湖。
④数据来源：《中国可持续发展总纲》第4卷《中国水资源与可持续发展》P348。
①数据来源：《中国可持续发展总纲》第4卷《中国水资源与可持续发展》P379。
①数据来源：《中国可持续发展总纲》第4卷《中国水资源与可持续发展》P326。
①数据来源：《海河流域主要湿地面积减少六分之五》,中华人民共和国水利部网站,http://www.mwr.gov.cn/index/20060214/64948.asp,2008-11-22。
②数据来源：《“黄河蓄水池”甘肃玛曲湿地17年里面积减少45%》,腾讯网,http://news.qq.com/a/20070829/002493.htm,2008-11-22。
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①数据来源：根据《2005年中国环境状况公报》,《中华人民共和国年鉴(2006)》数据整理.
②数据来源：百度网,http://zhidao.baidu.com/question/40328010.html?fr=qrl,2008-06-12.
①数据来源：全国首次湿地资源调查,人民网,http://www.people.com.cn/GB/paper2515/12958/1164719.html,2008-06-12.
②数据来源：国土资源部网站,http://www.mlr.gov.cn/xwdt/jrxw/200804/t20080417_101322.htm,2008-06-12.
①数据来源：国家林业局网站,http://www.forestry.gov.cn/data/lytj/2006q/tj_08.htm,2008-07-16.
②转引自解焱,《中国自然保护区管理体制综合评述》,《中国环境语法展评论》第二卷,第285-286页,2004。
①转引自：中国发展门户网,http://cn.chinagate.com.cn/environment/2006-11/14/content_2359419.htm,2008-07-16.
②数据来源：韩念勇：《中国自然保护区可持续管理政策研究》,《自然资源学报》2000年第3期。
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①数据来源：《林业局部署“绿盾二号行动”坚决打击乱砍滥伐》,《人民日报》2007年5月22日第9版
①数据来源：辛阳,《探访内蒙大青沟保护区：在保护与开发利用之间》,《人民日报》,2005年12月08日第十六版。
①数据来源：根据《科学用水治沙拯救民勤绿洲》,《中国绿色时报》,2007年1月2日。
①数据来源：2004年《中国资源统计公报》。
②数据来源：根据《2007年中国统计年鉴》中相关数据计算。
③引自：付宝荣、惠秀娟主编,《生态环境安全与管理》,化学工业出版社,2005年5月第一版,P193。
①数据引自：李秋元、郑敏、王永生,《我国矿产资源开发对环境的影响》,《中国矿业》,2002年第2期。
①数据来源：各年份《中国水资源公报》。
②数据来源：各年份《中国水资源公报》。
③分别为巢湖、滇池和太湖。
④数据来源：《中国可持续发展总纲》第4卷《中国水资源与可持续发展》P348。
①数据来源：《中国可持续发展总纲》第4卷《中国水资源与可持续发展》P379。
①数据来源：《中国可持续发展总纲》第4卷《中国水资源与可持续发展》P326。
①数据来源：《海河流域主要湿地面积减少六分之五》,中华人民共和国水利部网站,http://www.mwr.gov.cn/index/20060214/64948.asp,2008-11-22。
②数据来源：《“黄河蓄水池”甘肃玛曲湿地17年里面积减少45%》,腾讯网,http://news.qq.com/a/20070829/002493.htm,2008-11-22。
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