防范化解资源环境风险财政对策研究
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摘要
资源是人类社会生存和发展的物质基础。工业化的进程是建立在大量消耗资源的基础上的,这一过程产生的污染和大量废弃物严重破坏了人类的生存环境,污染程度和速度超出了地球的生态系统的补偿和修复能力。
改革开放30年,惯性赶超战略引领下的高位增长中,我们付出了昂贵的资源与环境代价,对资源的的巨大需求和过度开采消耗浪费,导致我国资源基础的退化和枯竭,造成重要资源稀缺度加大,资源环境问题日益凸显；与资源匮乏局面形成长列反差的是,中国的资源利用效率低下,浪费严重,大量废弃污染物破坏生态环境,直接损害民众的生存与健康。如果政府不果断采取正确决策,势必会加剧资源与环境的风险,丧失发展机遇,全面建成小康社会的理想目标就难以实现。
由于长期采取的粗放型经济发展方式,资源环境风险已经成为中国经济社会发展过程中面临的最严峻问题。虽早在20世纪90年代,我国就公布了《中国21世纪议程》,明确要求“制定和推行有利于可持续发展那的经济政策、技术政策和税收政策》,包括考虑将资源环境因素纳入经济核算体系”,但因“唯GDP至上”的惯性经济发展模式占据主流地位,如今,日益脆弱的资源环境承载力已经成为制约我国经济社会发展的最主要因素,资源环境风险仍不断加剧。
由党的十七大报告提到的“经济增长的资源环境代价过大”,到十八大报告的深度揭示“资源环境约束加剧”,昭示：解决我国资源环境约束已经刻不容缓,为实现全面建成小康社会的的重要目标,党的十八大报告中首次将生态文明建设提升至与经济、政治、文化、社会四大建设并列的高度,生态文明被列为建设中国特色社会主义的“五位一体”的总布局之一,标志着中国正式跨入了新的阶段。
生态文明发展是人与自然和谐共处、社会健康发展的基石,是衡量资源产业有序良性运转与否的重要标志,是最终实现建设生态文明,给子孙后代留一个天蓝、地绿、水净的美好家园的前提条件。是迄今为止人类社会经历的最为深刻、全面的生产和生活方式的转变。任何国家和地区,无一例外地把生态文明发展作为立法最重要的理念。自然资源政府监管制度体系、地质灾害应急制度与新能源战略,无不体现着各个国家政府重视生态文明发展的执政理念,经历着社会经济发展生态化转型的制度变迁。
迄今为止绝大部分战争都是为了争夺资源,国家利益争夺最尖锐地表现在对世界资源的控制,因此,资源是各国战略安全保障的重要组成部分。尽管世界各国发展极不均衡,但发展进步是人类追求的共同目标,是人类社会的永恒主题’,伴随着世界经济进入新一轮发展周期,全球资源发展目标协同一致,就是在保障资源环境安全和社会经济可持续发展的前提下实现社会经济的可持续发展。
防范化解资源环境风险问题必须从改革创新政策和制度设计入手,本文所研究的财政政策是必不可少的关键部分。
本文的“防范化解资源环境风险的财政对策”的研究正是在此背景下开始的。
论文的研究路径是：“中国经济社会发展面临资源环境风险——资源环境现状分析——资源环境问风险题的根源与成因——借鉴国外防范化解资源环境问题的经验做法和财政政策——提出防范化解我国资源环境风险的财政对策与建议”的思路展开。
本文首先对资源、环境、财政政策等与论题相关的基本概念进行了界定和论述,对发展经济学、制度经济学、风险理论、资源与环境经济学等相关理论进行了研究、梳理与比较,在此基础上对国内外防范化解资源环境风险问题进行了论述,为整个论文铺垫了理论基础。而后,本文对中国资源环境问题从土地、水资源、矿产资源能源方面的问题和状况进行了详细分析,重点量化分析了我国资源环境付出的代价和面临的风险。同时,阐释了我国资源环境风险产生的根源与成因。
在研究我国资源环境问题的定性分析基础上,构建我国资源环境综合评价指标体系及模型,并利用评价体系和方法进行分析,选取稀土开发利用对环境的破坏案例,为探索防范化解我国资源环境风险问题,提供了具体的量化分析依据。
世界欧美等发达国家都经历过资源环境风险的问题,他们探索和实施了大量的治理措施和创新政策制度举措,比如依靠技术创新和政府主导的财政政策等方式,较好地化解了经济发展中的资源环境与可持续发展的融合,为开拓研究视野,本文选定了世界上较有代表性的国家防范化解资源环境问题的经验做法和财政政策,具体包括梳理国外政府资源环境治理政策制度、矿山生态环境保证金制度、国外政府应急管理制度进行研究分析,以使研究成果更多地具有参考价值。
防范化解资源环境风险的财政对策措施,是本文研究的重点。基于讨论中国资源环境现状问题,从需求、利用、配置、管理方面分析根源与成因,依据党的十八大报告和十八届三中全会的精神,强调财政改革要考虑生态文明假设的要求,也就是防范化解资源环境风险。在健全完善财政政策体系宏观思路设计、财政政策与制度性创新方面提出来具体举措与建议。
Resources are the substantial basis for human existence and development. The process of industrial modernization is based upon the consumption of a huge amount of energy, during which the large quantities of pollutants and wastes have caused serious damage to the living environment of human beings. What's worse, the degree and speed of contamination has gone beyond the compensation and repair ability of the planet's ecosystem.
The rapid economic growth in the past thirty years of reform and opening-up was obtained at the high cost of resources and environment. Huge demand for resources, excessive exploitation, consumption and waste not only caused degeneration and exhaustion of national resources, and also caused the increase of rarity of significant resources, all of which contributed to the fact that problem of resource constraint has become increasingly obvious; low resource use efficiency in China, serious waste and environment destroyed by numerous contaminants, which have caused direct damage to the survival and health of people, give a sharp contrast to the situation of resources shortage. If the government is not determined to make right decisions, it is bound to aggravate the risk of resource and environment and miss the development opportunity and the ideal goal to build a comprehensive well-off society will be difficult to achieve.
Due to the extensive economic development mode adopted during a long period of time, resource constraints and environmental pollution has become a serious problem in the process of China's modernization. Although early in the1990s, China had released the China's Agenda21, which made clear requirements of making and implementing economic, technology and tax policies those are conducive to sustainable development, including considering resource and environment factors into the economic accounting system. However, as the traditional economic development mode of "GDP first" occupied a predominant position, the increasingly fragile environmental capacity has become the major factor that restricts China's economical and social development, and resources and environment risks are increasing.
Both the report of the17th National Congress of CPC "resources and environment cost of economic growth is too expensive" and the upgraded caution of the report of the18th National Congress of CPC "resources and environment constraints deteriorate" demonstrate that to solve resources and environment constraints of our country in the modernization process is of great urgency. The construction of ecological civilization for the first time was brought to the paratactic position with the construction of economy, politics, culture and society in the report of18th National Congress of CPC, which has been regarded as a significant constituent part of the "Five-in-one" layout for building socialism with Chinese characteristics, which means the construction of China from economical, political, cultural, social and ecological aspects. It indicates that the transformation of modernization process of China is formally stepping into a new stage.
The development of ecological civilization is a footstone of harmony between human beings and nature and healthy development of society, a significant symbol to measure whether the resource industry is operated in good order or not, as well as a precondition to construct a beautiful homeland with blue sky, green earth and limpid water for descendants. This is the most profound and comprehensive transformation of production mode and living styles ever in the human history. All countries and regions have regarded the development of ecological civilization as the most important concept of legislation without exception. Governmental supervision systems of natural sources, emergency response system of geological disasters and government regulatory system of natural resources in the world reflect the governing concept that governments of all nations attach great importance to the development of ecological civilization, and that they are all going through structural reform transition of ecologicalization of social economic development.
So far, most of wars were caused by the fight for resources, and the control of the world's resources can best manifest the keen interest fight between countries. Therefore, resources are an important constituent part of strategic security of all countries. In spite of the unequal development among nations in the world, development is the mutual goal of human beings and the eternal theme of the society2. With the world economy stepping into a new round of development circle, consistency of the goal of global resource development is to realize the ecological development of social economy on the premise of resource and environment safety and sustainable development of social economy.
The prevention and resolution of resources and environment risks should start with innovation of policies and systems, of which the financial policies in this paper is an essential constituent part.
The study on the financial countermeasure to prevent and resolve resources and environment risks is started with this background.
The paper is structures as follows:the resources and environment risks in China's economical and social development—analysis of the current situation of China's resources and environment—the root causes and factors of resources and environment problems—practices and financial measures from foreign countries to prevent and resolve resources and environment risks—financial countermeasures and suggestions to prevent and resolve resources and environment risks in China.
This paper firstly defined and discussed some basic concepts related to the subject such as resources, environment and financial policies, etc, followed by a summary and comparison of theories such as development economics, institutional economics, and resources and environment economics, etc. Then, a description of the prevention and resolution of resources and environment risks abroad is given, which lays theoretical foundation for the whole paper. Next, detailed research and analysis on China's resource constraints from aspects land, water resource, mineral resource and energy etc is conducted, which will provide a quantitative analysis of the resource and environment costs and risks of China. Meanwhile, the paper will give an elaborate explanation of the root causes and factors of China's resources and environment risks.
Building comprehensive assessment index system and model, conducting analysis by means of straight angel system and methods and selecting destruction to the environment by exploitation and use of rare earth on the basis of qualitative analysis of studying problems of resource constraint of China provide detailed basis of quantitative analysis for exploring and solving bottleneck problem of resource constraint in modernization process of China.
Developed countries in Europe and America once also experienced problems of resources and environment risks, and they explored and implemented a lot of control and innovative measures, such as realizing the coordination between resource constraints and sustainable development in the process of economic development with technical innovation and government's financial measures. In order to open up the study field, the paper will conduct research and analysis about practices and financial measures to prevent and resolve resources and environment problems in some representative foreign countries, including a summary of policies and systems of foreign government to manage resources and environment, the deposit system to protect ecological environment in mineral area, and the study and analysis of management systems in foreign countries, so that the results will be valuable.
Financial measures to resolve the resources and environment risks is the focus of this paper, which will discuss the current situation of China's resources and environment, analyze the root causes and factors from aspects of demand, utilization, distribution and management, and finally put forwards specific countermeasures and suggestions about the improvement of the macroscopic design of fiscal policy system, financial policies and systematic innovations based on main spirits of the report of the18th National Congress of CPC as well as the Third Plenary Session of the18th CPC Central Committee.
改革开放30年,惯性赶超战略引领下的高位增长中,我们付出了昂贵的资源与环境代价,对资源的的巨大需求和过度开采消耗浪费,导致我国资源基础的退化和枯竭,造成重要资源稀缺度加大,资源环境问题日益凸显；与资源匮乏局面形成长列反差的是,中国的资源利用效率低下,浪费严重,大量废弃污染物破坏生态环境,直接损害民众的生存与健康。如果政府不果断采取正确决策,势必会加剧资源与环境的风险,丧失发展机遇,全面建成小康社会的理想目标就难以实现。
由于长期采取的粗放型经济发展方式,资源环境风险已经成为中国经济社会发展过程中面临的最严峻问题。虽早在20世纪90年代,我国就公布了《中国21世纪议程》,明确要求“制定和推行有利于可持续发展那的经济政策、技术政策和税收政策》,包括考虑将资源环境因素纳入经济核算体系”,但因“唯GDP至上”的惯性经济发展模式占据主流地位,如今,日益脆弱的资源环境承载力已经成为制约我国经济社会发展的最主要因素,资源环境风险仍不断加剧。
由党的十七大报告提到的“经济增长的资源环境代价过大”,到十八大报告的深度揭示“资源环境约束加剧”,昭示：解决我国资源环境约束已经刻不容缓,为实现全面建成小康社会的的重要目标,党的十八大报告中首次将生态文明建设提升至与经济、政治、文化、社会四大建设并列的高度,生态文明被列为建设中国特色社会主义的“五位一体”的总布局之一,标志着中国正式跨入了新的阶段。
生态文明发展是人与自然和谐共处、社会健康发展的基石,是衡量资源产业有序良性运转与否的重要标志,是最终实现建设生态文明,给子孙后代留一个天蓝、地绿、水净的美好家园的前提条件。是迄今为止人类社会经历的最为深刻、全面的生产和生活方式的转变。任何国家和地区,无一例外地把生态文明发展作为立法最重要的理念。自然资源政府监管制度体系、地质灾害应急制度与新能源战略,无不体现着各个国家政府重视生态文明发展的执政理念,经历着社会经济发展生态化转型的制度变迁。
迄今为止绝大部分战争都是为了争夺资源,国家利益争夺最尖锐地表现在对世界资源的控制,因此,资源是各国战略安全保障的重要组成部分。尽管世界各国发展极不均衡,但发展进步是人类追求的共同目标,是人类社会的永恒主题’,伴随着世界经济进入新一轮发展周期,全球资源发展目标协同一致,就是在保障资源环境安全和社会经济可持续发展的前提下实现社会经济的可持续发展。
防范化解资源环境风险问题必须从改革创新政策和制度设计入手,本文所研究的财政政策是必不可少的关键部分。
本文的“防范化解资源环境风险的财政对策”的研究正是在此背景下开始的。
论文的研究路径是：“中国经济社会发展面临资源环境风险——资源环境现状分析——资源环境问风险题的根源与成因——借鉴国外防范化解资源环境问题的经验做法和财政政策——提出防范化解我国资源环境风险的财政对策与建议”的思路展开。
本文首先对资源、环境、财政政策等与论题相关的基本概念进行了界定和论述,对发展经济学、制度经济学、风险理论、资源与环境经济学等相关理论进行了研究、梳理与比较,在此基础上对国内外防范化解资源环境风险问题进行了论述,为整个论文铺垫了理论基础。而后,本文对中国资源环境问题从土地、水资源、矿产资源能源方面的问题和状况进行了详细分析,重点量化分析了我国资源环境付出的代价和面临的风险。同时,阐释了我国资源环境风险产生的根源与成因。
在研究我国资源环境问题的定性分析基础上,构建我国资源环境综合评价指标体系及模型,并利用评价体系和方法进行分析,选取稀土开发利用对环境的破坏案例,为探索防范化解我国资源环境风险问题,提供了具体的量化分析依据。
世界欧美等发达国家都经历过资源环境风险的问题,他们探索和实施了大量的治理措施和创新政策制度举措,比如依靠技术创新和政府主导的财政政策等方式,较好地化解了经济发展中的资源环境与可持续发展的融合,为开拓研究视野,本文选定了世界上较有代表性的国家防范化解资源环境问题的经验做法和财政政策,具体包括梳理国外政府资源环境治理政策制度、矿山生态环境保证金制度、国外政府应急管理制度进行研究分析,以使研究成果更多地具有参考价值。
防范化解资源环境风险的财政对策措施,是本文研究的重点。基于讨论中国资源环境现状问题,从需求、利用、配置、管理方面分析根源与成因,依据党的十八大报告和十八届三中全会的精神,强调财政改革要考虑生态文明假设的要求,也就是防范化解资源环境风险。在健全完善财政政策体系宏观思路设计、财政政策与制度性创新方面提出来具体举措与建议。
Resources are the substantial basis for human existence and development. The process of industrial modernization is based upon the consumption of a huge amount of energy, during which the large quantities of pollutants and wastes have caused serious damage to the living environment of human beings. What's worse, the degree and speed of contamination has gone beyond the compensation and repair ability of the planet's ecosystem.
The rapid economic growth in the past thirty years of reform and opening-up was obtained at the high cost of resources and environment. Huge demand for resources, excessive exploitation, consumption and waste not only caused degeneration and exhaustion of national resources, and also caused the increase of rarity of significant resources, all of which contributed to the fact that problem of resource constraint has become increasingly obvious; low resource use efficiency in China, serious waste and environment destroyed by numerous contaminants, which have caused direct damage to the survival and health of people, give a sharp contrast to the situation of resources shortage. If the government is not determined to make right decisions, it is bound to aggravate the risk of resource and environment and miss the development opportunity and the ideal goal to build a comprehensive well-off society will be difficult to achieve.
Due to the extensive economic development mode adopted during a long period of time, resource constraints and environmental pollution has become a serious problem in the process of China's modernization. Although early in the1990s, China had released the China's Agenda21, which made clear requirements of making and implementing economic, technology and tax policies those are conducive to sustainable development, including considering resource and environment factors into the economic accounting system. However, as the traditional economic development mode of "GDP first" occupied a predominant position, the increasingly fragile environmental capacity has become the major factor that restricts China's economical and social development, and resources and environment risks are increasing.
Both the report of the17th National Congress of CPC "resources and environment cost of economic growth is too expensive" and the upgraded caution of the report of the18th National Congress of CPC "resources and environment constraints deteriorate" demonstrate that to solve resources and environment constraints of our country in the modernization process is of great urgency. The construction of ecological civilization for the first time was brought to the paratactic position with the construction of economy, politics, culture and society in the report of18th National Congress of CPC, which has been regarded as a significant constituent part of the "Five-in-one" layout for building socialism with Chinese characteristics, which means the construction of China from economical, political, cultural, social and ecological aspects. It indicates that the transformation of modernization process of China is formally stepping into a new stage.
The development of ecological civilization is a footstone of harmony between human beings and nature and healthy development of society, a significant symbol to measure whether the resource industry is operated in good order or not, as well as a precondition to construct a beautiful homeland with blue sky, green earth and limpid water for descendants. This is the most profound and comprehensive transformation of production mode and living styles ever in the human history. All countries and regions have regarded the development of ecological civilization as the most important concept of legislation without exception. Governmental supervision systems of natural sources, emergency response system of geological disasters and government regulatory system of natural resources in the world reflect the governing concept that governments of all nations attach great importance to the development of ecological civilization, and that they are all going through structural reform transition of ecologicalization of social economic development.
So far, most of wars were caused by the fight for resources, and the control of the world's resources can best manifest the keen interest fight between countries. Therefore, resources are an important constituent part of strategic security of all countries. In spite of the unequal development among nations in the world, development is the mutual goal of human beings and the eternal theme of the society2. With the world economy stepping into a new round of development circle, consistency of the goal of global resource development is to realize the ecological development of social economy on the premise of resource and environment safety and sustainable development of social economy.
The prevention and resolution of resources and environment risks should start with innovation of policies and systems, of which the financial policies in this paper is an essential constituent part.
The study on the financial countermeasure to prevent and resolve resources and environment risks is started with this background.
The paper is structures as follows:the resources and environment risks in China's economical and social development—analysis of the current situation of China's resources and environment—the root causes and factors of resources and environment problems—practices and financial measures from foreign countries to prevent and resolve resources and environment risks—financial countermeasures and suggestions to prevent and resolve resources and environment risks in China.
This paper firstly defined and discussed some basic concepts related to the subject such as resources, environment and financial policies, etc, followed by a summary and comparison of theories such as development economics, institutional economics, and resources and environment economics, etc. Then, a description of the prevention and resolution of resources and environment risks abroad is given, which lays theoretical foundation for the whole paper. Next, detailed research and analysis on China's resource constraints from aspects land, water resource, mineral resource and energy etc is conducted, which will provide a quantitative analysis of the resource and environment costs and risks of China. Meanwhile, the paper will give an elaborate explanation of the root causes and factors of China's resources and environment risks.
Building comprehensive assessment index system and model, conducting analysis by means of straight angel system and methods and selecting destruction to the environment by exploitation and use of rare earth on the basis of qualitative analysis of studying problems of resource constraint of China provide detailed basis of quantitative analysis for exploring and solving bottleneck problem of resource constraint in modernization process of China.
Developed countries in Europe and America once also experienced problems of resources and environment risks, and they explored and implemented a lot of control and innovative measures, such as realizing the coordination between resource constraints and sustainable development in the process of economic development with technical innovation and government's financial measures. In order to open up the study field, the paper will conduct research and analysis about practices and financial measures to prevent and resolve resources and environment problems in some representative foreign countries, including a summary of policies and systems of foreign government to manage resources and environment, the deposit system to protect ecological environment in mineral area, and the study and analysis of management systems in foreign countries, so that the results will be valuable.
Financial measures to resolve the resources and environment risks is the focus of this paper, which will discuss the current situation of China's resources and environment, analyze the root causes and factors from aspects of demand, utilization, distribution and management, and finally put forwards specific countermeasures and suggestions about the improvement of the macroscopic design of fiscal policy system, financial policies and systematic innovations based on main spirits of the report of the18th National Congress of CPC as well as the Third Plenary Session of the18th CPC Central Committee.
引文
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