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分析美国清洁水州周转基金、美国超级基金、台湾地区土壤及地下水污染整治基金、中华环境保护基金等典型环境保护基金特征,将环境保护基金划分为融资基金、专项基金以及公益基金三类。以融资基金为重点,区分了融资基金和财政专项资金的差别,阐明其具有“双撬动”和“双效益”特征。提出了融资基金构建思路,从资金来源、资金使用方式、资金投向、资金管理等方面进行了系统设计。
This paper analyzes the characteristics of typical environmental protection funds such as the Clean Water State Revolving Fund in the United States, the United States Super Fund, the Soil and Groundwater Pollution Remediation Fund in Taiwan, and the China Environmental Protection Fund. It divides the environmental protection funds into three types: financing funds, special funds and public funds. Focusing on financing funds, the paper distinguishes the differences between financing funds and special financial funds, and clarifies that they have the characteristics of “double-lever” and “double-benefit”. Proposed financing fund construction ideas, from the sources of funds, the use of funds, capital investment, capital management and other aspects of the system design.