生态补偿机制建设是山西转型发展的重要组成部分。太原市作为典型的资源型城市和山西转型发展的代表城市,其做法和经验在生态修复和补偿机制的建设中具有很强的代表性。本文通过对太原市生态治理相关项目的深入调研,在总结太原市经验和特点的基础上,指出当前我国生态补偿机制建设的首要和关键任务在于:在坚持生态补偿基本原则的前提下,厘清生态补偿机制的概念和内在逻辑,进而清晰界定政府和财政在生态补偿机制建设中的角色和定位。在此基础上,提出了相应的财政政策建议。 The construction of ecological compensation mechanism is an important part of Shanxi’s transformation and development. As a typical resource-based city and the representative city of Shanxi’s transformation and development, Taiyuan has a strong representation of its practices and experiences in the construction of ecological restoration and compensation mechanisms. On the basis of summarizing the experiences and characteristics of Taiyuan City, this paper points out that the primary and key task of the current eco-compensation mechanism construction in our country lies in that under the premise of adhering to the basic principles of eco-compensation, The concept and internal logic of the compensation mechanism, and then a clear definition of the role of the government and finance in the construction of ecological compensation mechanism and orientation. On this basis, put forward the corresponding financial policy recommendations.