A Study On Fiscal And Financial Policy Of Ecological Environment Protection

During the next half of 20th century, protects the environment have taken to humanity's important behavior, becomes an important practice of the human society. Because the environmental protection has very strong exterior effect, it is one kind of public product and the service that provides the community interests for the society, it often is consumed by the community for free, has the non-competitiveness and the non-repellency. The environment question attribute because it is "the public goods", fundamentally said, is result from the market malfunctions. Market mechanism this "cannot see hand" is helpless in ecological environment question, so the government intervenes— "the hand which this can see" is thought inevitably. Therefore, the environmental protection depends only upon the market mechanism is difficulty to carry on, and needs the government to formulate the laws and regulations forces the society and the enterprise carries on the protection to the environment, and induce economic subject to manage pollutions with the economical method. Financial and the banking policy tool has become an important method of the developed country to protect environment. To innovate the environment policy of our country also can profit from the overseas experience.The first chapter of this article discusses ecological environment factor in economy development. The humanity has experienced the winding course in the understanding relations between economy development and the ecological environment, realizes gradually only then the two coordinated development can humanity possibly progresses, simultaneously, the environment sustainable development is the foundation of the economical sustainable development. The second chapter has discussed the necessity of the introduction of the financial and fiscal policy tool of ecological environment protection to china. Our country's ecological environment protection obtains certain result, but still faced the serious flaw, because the environmental protection has the negative exterior natural, the income uncertainty, environment resources public and the effective of government intervened, had decided the protection environment had to introduce financial and the fiscal policy tool. The third chapter has discussed the financial and fiscal policy tool of ecological environment protection and introduced the main financial and taxation tool, this article divides financial and the fiscal policy tool in two ranks, the first level is the overall policy tool, the second level is the concrete financial tool...