The Research On Environmental Protection Of Financial Policy In China

Environmental protection problems has become a hot topic of the world generally in recent years, our country also isn’t exceptional, especially the economic development of our country is in the midst of the continuity of a new stage, so the environment problem is more important to our country. On the premise of environmental protection enthusiasm, we also need to realize that our country has the particularity of its own national conditions, the industrial development of our country starts late, the urbanization process is relatively slow, with the rapid economic growth and development, with the more highlights the contradiction between resources and environment, especially since 1978, China’s environmental pollution, waste of resources, ecological imbalance problems frequently occur, this not only restricts the economic development of our country, also seriously endanger the people’s living standard and life quality. At present our country’s actual situation, there is a big gap between our country realistic objective demand and the status of environmental protection, the government should not only solve the environmental problems, coordination of economic sustainable development, but also guarantee the quality of life of the people’s rising, so our government need to increase its macroeconomic regulation and control function of environmental protection, especially due to the properties of environmental resources, namely external properties, is more easily lead to market failure, so the government in more need to strengthen the support in the process of environmental protection.From years of experience in environmental protection, our country’s current fiscal policy of environmental protection has been a certain application and development, to a certain extent, has made many achievements, but according to the overall analysis of the current environmental protection in China’s fiscal policy is not sound enough, there are a lot of shortage, the author through the consult literature in both Chinese and English, collecting relevant data, the introduction part of the Chinese and foreign scholars on the theory of fiscal policy for environmental protection point of view and to sum up, the second part introduces the fiscal policy for environmental protection related theoretical basis, such as: the basic concept for the public products, externality theory, market failure and government failure and so on, this article third part describes the overview of China’s current environmental financial revenue and expenditure, the structure and scale, afterwards the fourth part, analyzing the problems and deficiencies existing in current fiscal policy of environmental protection in China: the insufficient financial input of environmental protection, environmental protection, financial capital in the process of using adverse supervision, backward emission trading system, and so on, finally, the fifth part of the article to solve these problems suggested countermeasures suitable to China’s national conditions are given, hoping to promote the development of environmental protection of fiscal policy in our country and perfect, will eventually improve the quality of our environment.