2012—2016年中央财政生态环境保护支出分析

本文基于财政"节能环保"支出科目，整合散落在其他科目里的生态环境保护支出，分析中央财政（含本级投入与专项转移支付）近五年（2012—2016年）的生态环境保护支出现状，发现：中央用于生态建设和保护方面的支出最多，五年支出均值为933.1亿元；其次是环境污染治理支出，五年支出平均值为773.4亿元。同时，基于现状分析及工作实践发现中央财政生态环境保护支出存在规模偏小、比重偏低、增长的稳定性不足等问题，中央财政需进一步优化支出方向和结构，加强绩效评价和结果应用。

Analysis of the Central Finance Expenditure on Ecological Environment Protection During 2012-2016

Based on the data of ecological environmental protection expenditures in energy saving and environmental protection expenditure subject and other related subjects, its status in the central finance (including central level of input and special transfer payments) in the past five years (2012-2016) was analyzed in this paper. The results showed that the central government spent the most on ecological construction and conservation. The average expenditure for five years was 93.31 billion RMB. Followed by environmental pollution control expenditure, with the average expenditure for five years was 77.34 billion RMB. Based on the current situation analysis and work practices, we found that the central finance expenditure on ecological environmental protection have problems such as small-scale expenditures, low proportions, and insufficient stability of growth. The central government needs to further optimize the direction and structure of expenditures and strengthen performance evaluation and application of results.