“绿水青山就是金山银山”理论实践政策机制研究

习近平总书记提出的“绿水青山就是金山银山”理论（简称“‘两山’理论”），是中国特色社会主义生态文明理论的重要组成部分，是马克思主义中国化在人与自然和谐发展方面的集中体现，也是当代中国发展方式绿色化转型的本质体现.梳理了“两山”理论的发展脉络；研究了推动“两山”理论实践对我国生态文明建设与绿色发展的现实意义；从生态环境质量差距、“两山”转化通道、制度体系建设、利益引导机制等方面分析了践行“两山”理论面临的挑战；提出了推动“两山”理论实践的五大机制建议.建议:①建立绿水青山保护机制，推进山水林田湖草系统保护修复，着力解决突出环境问题，加强生态环境空间管控，守好生态家底.②建立“两山”转化机制，立足生态优势发展生态经济，引导培育绿色发展新动能，打通“两山”转化通道.③建立责任机制，通过严格制度落实地方各级党委、政府及其相关部门的生态环境保护责任，落实企业环境治理主体责任，推动公众参与履行绿水青山保护责任.④建立生态核算机制，包括编制自然资源资产负债表，继续推动绿色GDP核算，开展生态资产核算.⑤建立“金山银山”对“绿水青山”的反哺机制，包括建立体现生态价值、代际补偿的资源有偿使用制度和生态补偿机制，建立有利于生态环境保护的绿色金融体系等. 

Practice Mechanism Analysis of the Theory of 'Lucid Waters and Lush Mountains are Invaluable Assets'

The theory of 'lucid waters and lush mountains are invaluable assets' raised by President Xi Jinping, is an important part of the theory of ecological civilization of socialism with Chinese characteristics. This theory is the centralized embodiment of the Marxism in China featured by the harmonious relations between human and nature. It is also the essentialembodiment of green development pattern transformation in contemporary China. This paper attempts to contribute to the theory by analyzing practical significance of this theory to construct ecological civilization in China. Challenges of practicing this theory were analyzed from four aspects, including ecological environment's quality, transformation channel from 'lucid waters and lush mountains' to 'invaluable assets', construction of institutional system, and mechanism of benefit guidance. As a result, this paper proposed five mechanisms to promote the practical value of this theory. (1) Establishing protection mechanism to maintain good ecological foundation by protecting and repairing ecosystems, solvemain environmental problems, and strengthen the space control of ecological environment. (2) Establishing transformation mechanism by opening the transformation channel from lucid waters and lush mountains toinvaluable assets by developing ecological economy based on ecological advantages, and cultivating new kinetic energy of green development. (3) Establishing accountability mechanism with setting up strict system to implement government responsibility of protecting ecological environment, to implement enterprise responsibility ofcontrollingenvironmental pollution, and to promote public to protect lucid waters and lush mountain. (4) Establishing ecology accounting mechanism by compiling the balance sheet of natural resources, continue to promote green GDP accounting, and carry out ecological assets accounting. (5) Establishing feedback mechanism from 'lucid waters and lush mountains' to 'invaluable assets' with the system of paid use of natural resources, ecological compensation system, and green financial system.