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本文以美国环境财政收支政策为研究对象,剖析美国环境财政支出规模、结构的主要特点,环境税费的制度安排以及环境财政预算管理的突出特色,并基于中美差异,提出策略性建议。现阶段应借鉴美国在环境财政工作方面的成功经验,从经济、社会和环境可持续发展的战略考虑,逐步加大环境保护投入的力度,完善环境预算管理体系,为改善环境质量提供必要的支撑。
This article takes the environmental fiscal revenue and expenditure policy of the United States as the research object, analyzes the main characteristics of the scale and structure of environmental fiscal expenditure in the United States, the institutional arrangements of environmental taxes and fees, and the prominent characteristics of environmental fiscal budget management. Based on the differences between China and the United States, this paper puts forward strategic suggestions. At this stage, we should draw lessons from the successful experience of the United States in environmental finance. From the strategic considerations of economic, social and environmental sustainable development, we should gradually increase investment in environmental protection, improve the environmental budget management system and provide the necessary support to improve the environmental quality .