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从外部性和公共品的角度来看,生态环境其本身具有正外部性,且对其消费时不具有严格的排他性和竞争性。所以应该由政府作为生态环境保护的支出主体。在我国经济的快速发展、生态资源破坏加剧、环境污染严重的大背景下,我国中央财政在生态转移支付方面,并没有完全体现生态环境的重要性,而是仅仅就其经济状况来确定其转移支付额度;同时,各省之间的生态转移支付实践较少。
From the perspective of externalities and public goods, the ecological environment itself has a positive externalities, and its consumption is not strictly exclusive and competitive. Therefore, the government should be the main expenditure for the protection of ecological environment. Under the background of the rapid economic development, the deterioration of ecological resources and the serious environmental pollution, the central finance of our country has not completely reflected the importance of the ecological environment in terms of ecological transfer payments. Instead, it has merely determined the transfer of its economic status Payment limits; the same time, the practice of ecological transfer payment between provinces less.