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本文从可持续发展基金的微观作用机理出发,构建可持续发展基金、环境污染与经济增长的理论模型,采用Shooting方法计算鞍点路径,分析了可持续发展基金的外部效应,结果显示,渐进递增的动态补贴政策通过纠正资本过度积累实现经济增长与环境治理的双重红利,达到整条鞍点路径上社会福利最大化的目标。因此,本文建议政府用庇古税的税收收入作为可持续发展基金的资金来源,并通过动态补贴的形式鼓励可耗竭资源开采技术创新,实现环境价值转换成企业的绿色竞争优势。
Based on the micro-mechanism of sustainable development fund, this paper constructs a theoretical model of sustainable development fund, environmental pollution and economic growth. Shooting method is used to calculate the saddle-point path, and the external effect of sustainable development fund is analyzed. The results show that asymptotic increment The dynamic subsidy policy achieves the goal of maximizing social welfare on the entire saddle point path by correcting the double bonus of economic growth and environmental governance by correcting excessive capital accumulation. Therefore, this paper suggests that the government should use the tax revenue of Pigouvian tax as the source of funds for the sustainable development fund and encourage depleted resources to exploit technological innovation in the form of dynamic subsidies so that the environmental value can be converted into the green competitive advantage of the enterprise.