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促进环境保护的财政政策选择
引用本文:李里. 促进环境保护的财政政策选择[J]. 特区经济, 2007, 0(3): 174-175
作者姓名:李里
作者单位:广西财经学院,会计系,广西,南宁,530003
摘    要:可持续发展理论、外部性理论和公共产品理论为财政政策干预环境保护提供了理论依据。当前,我国财政政策在环境保护方面存在投入不足、排污收费不合理以及缺乏有效的环境税收政策。对此,本文提出了相应的改进措施。

关 键 词:环境保护  财政政策

Finance policy selection in promoting environment protection
Li Li. Finance policy selection in promoting environment protection[J]. Special Zone Economy, 2007, 0(3): 174-175
Authors:Li Li
Abstract:the fiscal policy intervening the fields of environmental protection is based on the theory of continuable development and external theory and the theory of public goods . today the fiscal devotion is deficiency, the charge of pollution is not in reason and efficient taxation policy is lack in china, some advice is put forward in this paper.
Keywords:environmental protection   fiscal policy
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