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支持可持续发展是各国政府公共财政的基本职能之一,可持续发展战略的实施更需要政府公共财政的重视与支持。发达国家在征收排污税、征收产品税、公共支付和环境治理专项补贴方面积累了大量成功经验,地方政府在可持续发展财政政策的制定上,应把重点放在以下四个方面:配合国家可持续发展战略的相关法律、法规建设,形成公共财政框架下的地方可持续发展财政政策体系;确定适合我国现状的可持续发展总体战略和区域合作战略;加大地方财政的自由裁量权,提高地方财政支持可持续发展财政能力;结合财政管理改革和事业单位改革,对公共性不同的领域采取不同的支持策略和支持方式,并进行绩效管理。
To support sustainable development is one of the basic functions of public finance for all governments. The implementation of the strategy of sustainable development needs more attention and support from the government public finance. The developed countries have accumulated a great deal of successful experience in levying sewage taxes, levying product taxes, public payments and special subsidies for environmental governance. The formulation of fiscal policies for sustainable development by local governments should focus on the following four aspects: To establish a fiscal policy system for local sustainable development within the framework of public finance; To determine an overall strategy for sustainable development and a strategy for regional cooperation that suits the status quo in our country; To increase the discretion of local finance and increase the number of local Financial support for the sustainable development of financial capacity; combined with financial management reform and institutional reform, different areas of publicity to adopt different support strategies and support methods, and performance management.