软约束机制下的生态预算理论的问题及对策

在分权体制框架下,约束机制软化导致地方政府放大其自利性偏好,在一定程度上成为可持续发展的减项。表现为：在当前政府绩效考核的经济指标压力下扩大自然资源的投入;与资源消耗主体博弈的经济人行为导致不规范的环境资源分配,使环境目标和环境管理目标的实现呈现高成本特征;与中央政府相较的信息优势导致全局性的非理性资源的浪费等。生态预算是ICLEI参照财政预算的程序创建的促进环境资源有效配置和可持续管理的政府工具,其以强可持续发展为目标,采用实物指标度量环境资源在社会经济活动中的实际流量,强调约束支出控制,以保持环境资源全部价值在代内和代际间的平衡。我国在引进生态预算监督制约机制的路径选择及模式设计上,可能会出现因现实文化的惯性、双重代理机制、体制内监督等问题导致的生态预算约束软化,改进方向在于重视环境-经济-社会一体化考核的作用、确定合理的激励方式、由社会审计评价和监督生态预算执行,从而逐步走向制度完善的进程。

Problem and strategies of Eco-Budget theory under the soft restraint mechanism

Under the system of decentralized authority,soft restraint mechanism enlarges the local governments another side preferring to self-interest,which partly obstructed the sustainable development.They were that as follows： local government increased environmental resource investment in economy for the current performance assessment.The economic man behavior of local government such as Game Playing with resource consumers led to nonstandard resource allocation and high cost to achieving environment target and environmental management target.Information superiority over central government led to irrational wasting.The eco-budget system was created by ICLEI for local government to optimize distribution of environmental resources and promote the progress of sustainable development.Aiming at the strong sustainable development,the eco-budget measures resource flow rate of social and economic activity with physical indicators,in addition,it put emphasis on expenditure control in order to bring benefit to each generation.But if the local governments in China adopt the eco-Budget routing and pattern,soft restraint would be happen because of the actual culture,Dual Representation mechanism and internal supervision.Solutions to harden the eco-Budget restraint may come from the following parts： attaching importance to one＇s whole performance including environment,economy and society,stimulating the assessment system of local government performance and supervising the eco-Budget enforcement by the social audit.