| In recent years, China’s ecological environment worsening year by year, ourefforts to continue to strengthen the government ’s attention, fiscal spending toenvironmental protection, and energy saving expenditures for increasing financialresources, in order to prevent further deterioration of the ecological environment,and gradually improve and protect the ecological environment, eventually making thesame economic and social harmonious ecological environment and achievesustainable development. Since the2007national fiscal budget set energy savingpublic accounts for the country ’s public finance investment in environmentalprotection of99.582billion yuan from2007to2012of296.346billion yuan, anincrease far above the national fiscal expenditure growth over the same period,accounting for from the beginning of the period the proportion of GDP rose to0.571%0.374%at end of period. Then count leveraging social capital from the financialcapital, the total amount of environmental pollution control investment of338.73billion yuan from2007up to2011of659.28billion yuan, raised nearly doubled, butthe index actually was a share of GDP unstable fluctuations in trend between1.33-1.66%fluctuations. Benefit from the increased financial investment inenvironmental protection, China in the field of environmental protection has made aseries of achievements, but our ecological environment in a steady state characterizedby high pollution, to further improve the ecological environment, environmentalprotection investment to make up the gap, each increase investment grade financialneeds.Analysis of government budgets at all levels of environmental protection into thecompletion of the budget, the central government budget expenditures to completethe energy saving is better, from2008to2011, its budget completion rates are onlyslightly lower than the national fiscal expenditure budget completion rate,2012thebudget for the completion rate in the same year the national fiscal expenditure budgetcompletion rate of13%, indicating the government on environmental protection veryseriously, spending has intensified. And around the local financial investment inenvironmental protection increases every year, but most provinces have not completedthe budget, compared to other expense items, energy saving expenditure budgetsituation remains after completion by, in a "vulnerable " position. In terms of thestructure of investment in environmental protection, China’s industrial pollutioncontrol investment and construction projects," three simultaneous " inadequateenvironmental protection investment, the annual amount of investment beingsqueezed because of the urban environmental infrastructure construction investmentproportion of investment in environmental pollution control has been in high level. Inaddition, China ’s green tax system used is " embedded ", is about eco-friendly"embedded" in the various tax, resources tax, consumption tax, farmland occupationtax, travel tax, urban maintenance and construction tax and land use tax are included certain environmental features, but still there is no specific environmental taxes. Inaddition, the existing charging system by environmental pollution charges willinternalize external costs, reflects the " polluter pays " principle, raise a number ofenvironmental funds, to curb pollution has played a certain role, but there are manyproblems, such as the charging system as an auxiliary means of the use ofadministrative, legislative level is low, the standard does not impose norms, imposeddifficulties, the use of funds is not ideal. Therefore, for green tax system and reformthe sewage charge is also imperative.In summary, there is a need to further improve our financial policies to supportthe development of environmental protection cause, in order to make the deterioratingecological environment fundamentally reversed, and gradually improve the quality ofthe environment. Investment in environmental protection expenditures need to get ridof large and rigid financial constraints limited the growth rate will be gradually putinto the problem-oriented model to a more forward-looking and sustainable protectionof long-term investment mode transition, and effectively promoting environmentalprotection. The main task of the next stage is to do real energy saving accounts toensure an increase in the expense account and fiscal spending is higher than the GDPgrowth rate, and gradually narrow the funding gap. Therefore, it is necessary toestablish financial security mechanisms to promote the steady growth of all levels ofgovernment investment in environmental protection and promoting all levels ofgovernment to increase investment in environmental protection efforts. |