簡(jiǎn)介：武漢理工大學(xué)碩士學(xué)位論文基于生態(tài)環(huán)境保護(hù)的財(cái)政與金融政策工具研究姓名彭玲申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師鄧明然20061001武漢理工大學(xué)碩士學(xué)位論文ABSTRACTDURINGTHENEXTHALFOF20THCENTURYPROTECTSTHEENVIRONMENTHAVETAKENTOHUMANITYSIMPORTANTBEHAVIORBECOMESALLIMPORTANTPRACTICEOFTHEHUMANSOCIETYBECAUSETHEENVIRONMENTALPROTECTIONHASVERYSTRONGEXTERIOREFFECTITISONEKINDOFPUBLICPRODUCTANDTHESERVICETHATPROVIDESTHECOMMUNITYINTERESTSFORTHESOCIETYITOFTENISCONSUMEDBYTHECOMMUNITYFORFREE，HASTHENONCOMPETITIVENESSANDTHENONRCPELLENCYTHEENVIRONMENTQUESTIONATTRIBUTEBECAUSEITIS“THEPUBLICGOODS“FUNDAMENTALLYSAID，ISRESULTFROMTHEMARKETMALFUNCTIONSMARKETMECHANISMTHIS“CANNOTSEEHAND”ISHELPLESSINECOLOGICALENVIRONMENTQUESTION，SOTHEGOVERNMENTINTERVENES～“THEHANDWHICHTHISCALLSEE”ISTHOUGHTINEVITABLYTHEREFORE，THEENVIRONMENTALPROTECTIONDEPENDSONLYUPONTHEMARKETMECHANISMISDIFFICULTYTOCARRYON，ANDNEEDSTHEGOVERNMENTTOFORMULATETHELAWSANDREGULATIONSFORCESTHESOCIETYANDTHEENTERPRISECARRIESONTHEPROTECTIONTOTHEENVIRONMENT，ANDINDUCEECONOMICSUBJECTTOMANAGEPOLLUTIONSWITHTHEECONOMICALMETHODFINANCIALANDTHEBANKINGPOLICYTOOLHASBECOMEANIMPORTANTMETHODOFTHEDEVELOPEDCOUNTRYTOPROTECTENVKONMENTTOINNOVATETHEENVIRONMENTPOLICYOFOURCOUNTRYALSOCANPROFITFROMTHEOVERSEASEXPERIENCETHEFIRSTCHAPTEROFTHISARTICLEDISCUSSESECOLOGICALENVIRONMENTFACTORINECONOMYDEVELOPMENTTHEHUMANITYHASEXPERIENCEDTHEWINDINGCOURSEINTHEUNDERSTANDINGRELATIONSBETWEENECONOMYDEVELOPMENTANDTHEECOLOGICALENVIRONMENT，REALIZESGRADUALLYONLYTHENTHETWOCOORDINATEDDEVELOPMENTCALLHUMANITYPOSSIBLYPROGRESSESSIMULTANEOUSLYTHEENVIRONMENTSUSTAINABLEDEVELOPMENTISTHEFOUNDATIONOFTHEECONOMICALSUSTAINABLEDEVELOPMENTTHESECONDCHAPTERHASDISCUSSEDTHENECESSITYOFTHEINTRODUCTIONOFTHEFINANCIALANDFISCALPOLICYTOOLOFECOLOGICALENVIRONMENTPROTECTIONTOCHINAOURCOUNTRYSECOLOGIEALENVIRONMENTPROTECTIONOBTAINSCERTAINRESULTBUTSTILLFACEDTHESERIOUSFLAWBECAUSETHEENVIRONMENTALPROTECTIONHASTHENEGATIVEEXTERIORNATURAL，THEINCOMEUNCERTAINTYENVIRONMENTRESOURCESPUBLICANDTHEEFFECTIVEOFGOVERNMENTINTERVENED，HADDECIDEDTHEPROTECTIONENVIRONMENTHADTOINTRODUCEFINANCIALANDTHEFISCALPOLICYT001THETHIRDCHAPTERHASDISCUSSEDTHEFINANCIALANDFISCALPOLICYTOOLOFECOLOGICALENVIRONMENTPROTECTIONANDINTRODUCEDTHEMAINFINANCIALANDTAXATIONTOOL，THISARTICLEDIVIDESFINANCIALANDTHEFISCALPOLICYTOOLINTWORANKS，THEFIRSTLEVELISTHEOVERALLPOLICYTOOL，THESECONDLEVELISTHECONCRETEFINANCIALTOOL

簡(jiǎn)介：鄭州大學(xué)碩士學(xué)位論文我國(guó)生態(tài)環(huán)境保護(hù)制度創(chuàng)新研究姓名于珍申請(qǐng)學(xué)位級(jí)別碩士專業(yè)行政管理學(xué)指導(dǎo)教師趙平安20060501ABSTRACTPROTECTIONOFTHEECOLOGICAIERLVLRONMENTLSANLMPORTANTASPECTOFSUSTALNABIEDEVELOPMENT，ANDALSOISN把URGENTT粘KFACINGMAILKINDLCDTOTHEDESTRU吼IONOFTHEECOLOG至CALENVI∞NMENTOF氆ESEFTO醢S蠢ETEF至ORAT泌玨OFENV矗ONME嫩AL每醢曩L琵冀ENVIFONMEMALRESOURCES牡EGF。WINGSCARCEINNATUFE，WHICHNOTONIYAFRECTTHECOUNL拶S糟PIDE∞NOM至C窯∞W如，HLLWILLPOSE8斑糟AT專OTHESU“VAOF血TU糖GENERATIONSSINCEREFONNANDOPENINGUPCHINAHASSCOREDTREMENDOUSACHIEVEMENTSINECONOMICANDSOCIAIDEVELOPMENT，HASATTRACTEDTHEATTE眥IONOFTHEWOLDK。FALL，BWG謹(jǐn)‘CHIN幽糯P遼ECO∞MIEG∞W瞧ISL鑫毽ELYD嬸ENDE娥ON攮EHIGHCONSUMPTIONOFRE＆OURC鷦，ITHASNOT如NDAMENTALLYCHANGED”IMOHIGH，HIGBCONSUMPTION，HIGHEMISSION，LOWE舾CIENCY”ETENSIVEGROWTHTHEREFORE，INOFDEF協(xié)BU潮FESOUFCC崤LVI趕GA蕊ENVI∞NMENT蠢IE醴LYSOC主ETYLOA巍IEVETHEHARMON灑USDEVELOPMENTOFMANAND也EENVIRONMENT，WEMUSTADDRES8E璉VI∞N撒E嫩ALISSUES∞蠡S1幽婦I鹋DEVELOPME她THE橢D趣IO觸LSO虹T如NSTOENVIRONMENTALPROBLEMSAI證I璐TITUTIONAL猢GEMENTS南RIMLOVATIONWTHPFACTICALSIGNINC4NCEANDUFGENCY強(qiáng)弧娥ICLE弧DIV瓣礤I踟融LFP娥S，A磚BY齜I越∞蠡CT至。NANDS捩磷INELEMENTS柚DBRIE￡THEFIRSTPAFTISTHEI蝴DUCTION，THEPROPOSEDSTUDYOFTHEECOLOGICALE璉VIFONMENTOFLKNEWPERSPECTIV≮行OMSYSTEMPEFSPECT主VEST醢DYOF攮EECOLOGICALANDENVIMNMEMALPROTECTIONSYSTEMS，THEREBYPOSITIONINGFORTHEENTIRE8TUDYTHESECO耐PARTW勰伍EBASICTHE0哪INCLTLDI玨GL，2，3，4，5，TOTALOF蠡VECHAPTERS，F(xiàn)而MMEME姐INGOFLHEECOLOGICALENVIRONMENTANDSUSTAINABLEDEVEBP擻E畦W廷H氌E∞玨￡E融，交瘀戚E纛VI∞羲攥E矬鍵LISS疆ES曩NDDEVE氈PL矬EN￡，T＆魏F如MTHEFACEOFOUR餓MRENTENVI∞NMENTALPFOBIEMSCAUSEDBY印VIRONMEN￡ALPROBLEMSBUNDGFOWI理GSYST鼬THATC舭8髂SYSTELNFAILURETOPMVIDE如LLTLLEORETICAL靜FEP矗F蠢TIONSBECGUSEOFE∞圭OG主C畦懿V潲翔盛EL拄WILLF巍E施氌糙A矗敷穗I耗FE黼DGOVEMMENTFAILUREWILLBE婦CED，SOECOBGICALCONSTRUCTIONANDENVIRONMENTALP戤E蕊ION證T如D囂IG菇O|I筘LICYI毪STN掇L髓憝，|T強(qiáng)NECESSAFYTOPREVE砒MARK戡F(xiàn)AILURES，BUTALSO協(xié)P糟謹(jǐn)NTT如FIA魏FETHUS，O越Y(jié)TOFMDANOIG矗NICCOMBINATB彝OFMARKETMECHANISMS舭DINSTI加TIO觸LARRANGEMENTS90VEMMENTALREGULATION，ACTHEE扭VIM秘瓣EN￡鞋P積暾B纛SYS櫥貓，EA玨＆蠛呈V采Y聰DF懿S攮EECOB掰EALE羲VI∞玨臻E撼，THETIIIRDPARTISSIXCHAPTERS，”觸AFILYON也EPROTECTIONOFTILEECOLOGICALENVIFONMENTATTHISST建GEOFMYSYSTEM扭D如EKEYTOINNOV矗TIONANDSYSTCMIN∞VATBN證THED打氍翩璉OFTH囂E鈕L￡穗LELEME玨TS≯玨T島FWAFDSO黼E話EAS，捌氆翻EFOCUSEDANDCOORDINATEDSYSTEMOFFOURSPECMCAFRANGEMENTSINNOVATIVEAPPROACHESF主NAIL甍BF主E￡臻ELN建I鞋E∞IE嫩OFT燃SOV嘲IL∞NE薹USIO|11鯽WORDSTHEPFOTECTIONOFTHEECOLO舀CALENVIFONMENT；INSTHITIONALFAILURE；INSL運(yùn)玨TB纛A(yù)重主玨麓VA￡BB

簡(jiǎn)介：武漢科技大學(xué)碩士學(xué)位論文我國(guó)農(nóng)業(yè)產(chǎn)業(yè)化進(jìn)程中的環(huán)境保護(hù)問(wèn)題的哲學(xué)思考姓名盧艷申請(qǐng)學(xué)位級(jí)別碩士專業(yè)科學(xué)技術(shù)哲學(xué)指導(dǎo)教師羅天強(qiáng)20061030第Ⅱ頁(yè)武漢科技大學(xué)碩士學(xué)位論文ABSTRACTTHEAGDCUTLURE。ASTHENATIONALECONOMYFOUNDATIONDEPARTMENTISMERELYTHEPRIMARYAGRICULTURALPRODUCTSPRODUCTIONDEPARTMENTUNDERTHETRADITIONALSYSTEMITSDUTYISTHATPROVIDESTHEPRIMARYCONSUMABLESFORTHEINHABITANTOFTHECITIESANDPROVIDESRAWMATERIALFORTHECITYINDUSTRYWECANSEETHATTHEAGRICULTURALINDUSTRYCHAINISSHUTOFFHOWTOELONGATESANDWIDENSTHEAGRICULTURALINDUSIRYCHAIN，INCREASEAGRICULTURALPRODUCTSADDEDVALUEANDTHEINCOMEOFPEASANTBECOMETHEPDMARYMISSIONOFDEEPENINGAGRICULTURALREFORMCURRENTLYATTHESAMETIME，ENVIRONMENTALPROTECTIONINTHECOUNTRYSIDEISALWAYSTHEWEAKIINKOFOURENVIRONMENTAIPROTECTIONWORKTHECURRENLLHRAAIANDDIFFICULTYINOURCOUNTRYSIDEISALSOTHEOGEREASONOFRESTRICTINGAGDCUTTURALANDRURALECONOMYDEVELOPMENTTHEAGNCULTURALINDUSTRIALIZATIONASANEWAGRICULTURALORGANIZATIONFORMHASVERYIMPORTANTREFERENCETOTHERURALECONOMICS’DEVELOPMENT，AGRICULTURALCOMPARISONBENEFITSINCREASE，PEASANTINCOME’SENHANCEMENTANDSURPLUSLABORPOWER’SSOLVEBUTALONGWITHTHEADVANCEMENTOFAGRICULTURALINDUSTRIALIZATION，WEALSOSHOULDPAYATTENTIONTOTHEINFLUENCEOFCOUNTRYSIDEENVIRONMENTDESPITEDDVINGTHEAGRICULTUREANDRURALECONOMYDEVELOPMENTONTHEBASISOFTHEPOSITIVEEFFECTSONAGDCULTUREBETWEENRURALECONOMICSINTHEPROCESSOFAGRICULTURALINDUSTRIALIZATION。THISARTICLETAKEENVIRONMENTALCHALLENGEINTOACCOUNT，ANDDISCUSSSOMEPOLICIESACCORDINGTOOPERATORSOFTHEAGRICULTURALINDUSTRIALIZATION，LOCALAUTHODTYANDTHECORRELATIONFINALLYTHROUGHTHEAGDCULTURALINDUSTRIALIZATION’SGOODDEVELOPMENTWECANACHIEVETHEGOALWHJCHLHERURALECONOMYDEVELOPMENTANDTHEECOLAGICALENVIRONMENTPROTESTATIONDOUBLEWINST1悖SYSTEMATICDEMONSTRATIONSMAINLYCONSISTOFTHREEPARTSTHECHAPTER2INTRODUCESTHECONCEPT，PATTERN，GENERALIDEAATHOMEANDABROADOFTHEAGRICULTURALINDUSTRIALIZATION，INORDERTHATWECANHAVEAUNDERSTANDINGANDLOCALIZATIONTOTHEAGRICULTURALJNDUSTRIALIZATIONITSELFTHECHAPTER3ANALYZESTHECOUNTRY’SIDEENVIRONMENTALPROTECTIONEFFECTONTHERURALECONOMYDEVELEPMENTTHENSUMMARIZEPRESENTSITUATIONOFECOLEGICALENVIRONMENTANDTHEPROBLEMINOURCOURT竹SIDE，INTHEUPSHOT，CARRYONTHEPOSSIBILITYANALYSISTOTHEENVIRONMENTPROBLEMINTHEPROCESSOFTHEAGRICULTURALINDUSTRIALIZATIONBUILDSTHEFOUNDATIONFORTHERESEARCHOFNEXTCHAPTERONLHEBASISOFTHECHAPTER3111。CHAPTER4MAKETHECOUNTERMEASUREPONDERTOTHEENVIRONMENTALPROTECTIONINTHEPROCESSOFTHEAGRICULTURALINDUSTRIALIZATION，THENPROPOSEMEASURESACCORDINGTOCONSTITUTINGTHEESTATEPLANNINGBYTHERESOURCECONDITION，STRENGTHENINGTHEAGRICULTURALSCIENCEANDTECHNOLOGYINNOVATIONANDPROMOTINGTHENEWTECHNICAL，REINFORCINGTHEORGANIZATIONANDTHESUPERVISORYLHEIOCALAUTHORITYKEYWORDSAGDCULTURALINDUSTDALIZATJON；RURALECONOMY；ENVIRONMENTALPROTECTION；POLICY

簡(jiǎn)介：南京林業(yè)大學(xué)碩士學(xué)位論文中國(guó)木質(zhì)林產(chǎn)品貿(mào)易與環(huán)境保護(hù)政策博弈分析姓名孫紅芳申請(qǐng)學(xué)位級(jí)別碩士專業(yè)林業(yè)經(jīng)濟(jì)管理指導(dǎo)教師沈文星20070301總之，林業(yè)經(jīng)濟(jì)政策與環(huán)境保護(hù)之間，環(huán)境保護(hù)政策與林產(chǎn)品貿(mào)易之間應(yīng)相互協(xié)調(diào)，方可促進(jìn)林產(chǎn)品對(duì)外貿(mào)易的健康發(fā)展，而且能促進(jìn)環(huán)境保護(hù)。如果二者之間缺乏協(xié)調(diào)甚至相互脫節(jié)，可導(dǎo)致相反的結(jié)果。為促進(jìn)我國(guó)木質(zhì)林產(chǎn)品貿(mào)易與環(huán)境的協(xié)調(diào)發(fā)展，從林業(yè)體制改革、法律政策、林業(yè)企業(yè)技術(shù)創(chuàng)新、綠色貿(mào)易壁壘、國(guó)際合作等方面提出促進(jìn)我國(guó)木質(zhì)林產(chǎn)品貿(mào)易與環(huán)境協(xié)調(diào)發(fā)展的新思路。關(guān)鍵詞木質(zhì)林產(chǎn)品貿(mào)易環(huán)境保護(hù)博弈分析

簡(jiǎn)介：重慶大學(xué)碩士學(xué)位論文環(huán)境保護(hù)制約下的三峽庫(kù)區(qū)產(chǎn)業(yè)發(fā)展研究姓名周業(yè)軍申請(qǐng)學(xué)位級(jí)別碩士專業(yè)產(chǎn)業(yè)經(jīng)濟(jì)學(xué)指導(dǎo)教師蒲艷萍20070426重慶大學(xué)碩士學(xué)位論文英文摘要ABSTRACTASTHEBIGGESTWATERCONSERVANCYPROJECTINTHEWORDCURRENTLYTHETHREEGORGESDAMISSITUATEDINTHEWESTERNPARTOFCHINABUTTHEECONOMICDEVELOPMENTLAGSANDTHEINDUSTRIALDEVELOPMENTISINSTABILITYINTHETHREEGORGESDAMAGEAATTHESAMETIME，ITFACESTHEMULTIPLEGOALS，SUCHASTHEECOLOGYPROTECTIONANDTHEIMMIGRATIONETC，ANDTHELIVELIHOODPROBLEMOFTHEAMILLIONIMMIGRANTSISCRIEDFORSOLVINGITISUNPRACTICALFORALLOFTHEONEMILLIONPEOPLETOMOVEDTOTHEOTHERPLACES，ANDITWILLBRINGENORMOUSTHREATENONTHEENVIRONMENTALPROTECTIONIFTHEIMMIGRANTPROBLEMWASNOTSOLVEDEFFECTIVELYTHEKEYOFSOLVINGTHEIMMIGRANTPROBLEMLIESINSPEEDINGUPTHEECONOMICDEVELOPMENTANDTHEKEYOFTHEECONOMICDEVELOPMENTLIESOLLTHESUPPORTOFTHEREFORGERINDUSTRYSO，HOWTOPROMOTETHISLOCALINDUSTRIALDEVELOPMENTISVERYURGENTINTHEORYANDINPRACTICEUNDERTHERESTRICTIONOFENVIRONMENTALPROTECTIONTHISARTICLEHASDEMONSTRATEDONTHEINDUSTRIALDEVELOPMENTINTHETHREEGORGESDAMAREABYTHETHEORIESOFDEVELOPMENTECONOMICS，ECOECONOMICSANDINDUSTRIALECONOMICSANDSOONANALYZEDTHEPRESENTPROBLEMANDTHEREASONOFTHEINDUSTRIALDEVELOPMENTINTHET№GORGESDAMAREAANDCLARIFIEDTHETARGETS，THEKEYSTONES，THEPLINMRYCOVERAGEANDTHEINDUSTRIALPOLICIES’SUPPORTSOFTHEINDUSTRIALDEVELOPMENTINTHETHREEGORGESDAMAREAATLASTBASINGONTHETHEORYOFTHEABOVE，THEARTICLEHASALSOPUTFORWARDSOMEPOLICYRELATEDPROPOSALSONSPEEDINGUPTHEINDUSTRIALDEVELOPMENTINTHETHREEGORGESDAMAREAKEYWORDSTHETHREEGORGESDAMTHEINDUSTRIALDEVELOPMENTTHEECOSYSTEMPROTECT，THREEGORGESDAMAREⅡ

簡(jiǎn)介：中國(guó)海洋大學(xué)博士學(xué)位論文國(guó)際貿(mào)易與環(huán)境保護(hù)協(xié)調(diào)發(fā)展研究以青島市為例姓名金霞申請(qǐng)學(xué)位級(jí)別博士專業(yè)環(huán)境規(guī)劃與管理指導(dǎo)教師鹿守本20070526低、運(yùn)輸成本的大小、距離市場(chǎng)的遠(yuǎn)近等，污染控制成本的節(jié)約往往不能很容易地實(shí)現(xiàn)②大多數(shù)企業(yè)注重自己的形象，不會(huì)為節(jié)約一點(diǎn)污染控制成本去毀壞自身形象，喪失更多的經(jīng)濟(jì)利益；⑨發(fā)展中國(guó)家的公眾參與制度不斷完善，環(huán)保民間組織不斷壯大，有時(shí)能夠?qū)ξ廴酒髽I(yè)施加一定壓力，使得污染企業(yè)不能為所欲為地去污染環(huán)境。第5和6章以青島市為例，對(duì)區(qū)域性對(duì)外貿(mào)易與環(huán)境的相關(guān)性進(jìn)行實(shí)證分析，得出如下結(jié)論①青島市對(duì)外開(kāi)放對(duì)環(huán)境的影響。首先，規(guī)模效應(yīng)將會(huì)提高青島市的環(huán)境污染水平，而結(jié)構(gòu)效應(yīng)和技術(shù)效應(yīng)將會(huì)降低青島市的環(huán)境污染水平。其次，青島市的FDI引進(jìn)會(huì)對(duì)環(huán)境產(chǎn)生一定負(fù)面影響。②環(huán)境規(guī)制對(duì)青島對(duì)外開(kāi)放的影響。首先，發(fā)達(dá)國(guó)家的綠色貿(mào)易壁壘會(huì)給青島主要出口行業(yè)，尤其是一些污染密集型行業(yè)帶來(lái)嚴(yán)峻的挑戰(zhàn)。但同時(shí)，綠色貿(mào)易壁壘又給青島外貿(mào)行業(yè)帶來(lái)了難得的發(fā)展機(jī)遇。其次，青島市的環(huán)境規(guī)制嚴(yán)厲化會(huì)對(duì)青島外貿(mào)出口存在一定的負(fù)面影響，但這一影響并不明顯。最后，青島市環(huán)境規(guī)制的嚴(yán)厲化對(duì)FDI流入有一定負(fù)面影響，但這一影響也不太突出。因此，青島市完全可以在環(huán)境保護(hù)與發(fā)展外貿(mào)、引進(jìn)外資之間找到平衡點(diǎn)。第7章，首先通過(guò)分析國(guó)際貿(mào)易與環(huán)境協(xié)調(diào)發(fā)展的制度變遷過(guò)程，構(gòu)建促使區(qū)域?qū)ν赓Q(mào)易與環(huán)境協(xié)調(diào)發(fā)展的制度框架。然后，提出區(qū)域?qū)ν赓Q(mào)易與環(huán)境協(xié)調(diào)發(fā)展的具體對(duì)策與建議。關(guān)鍵詞國(guó)際貿(mào)易；國(guó)際投資；環(huán)境保護(hù)；協(xié)調(diào)發(fā)展；青島市2

簡(jiǎn)介：西安理工大學(xué)碩士學(xué)位論文我國(guó)環(huán)境保護(hù)資金供需矛盾及投融資機(jī)制創(chuàng)新研究姓名黃泉川申請(qǐng)學(xué)位級(jí)別碩士專業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師李秉祥20070301ABSTRACTTITLERESEARCHONTHEPARADOXOFOURCOUNTRYENVIRONMENTPROTECTIONCAPL。RAL’SSUPPLYANDDEMEANDANDTHEMECHANISMOFINVESTINGANDFINANCINGINNOVATLONMAJORACCOUNTINGNAMEQUANCHUANHUANGSUPERVISORPROFBINGXIANGLLABSTRACTSIGNATURES‘GNATURE世尹芍WITHTHEENVIRONMENTALISSUESBECOMINGMOREAUSTERITYANDPEPOLECOCEMINGMOREABOUTTHEENVIRONMENTSUSTAINABLEDEVELOPMENT，THEGOVERNMENTPAYSMOREATTENTIONTOTHEENVIRONMENTALPROTECTIONINVESTMENT，ANDALSOTHETRENDOFCAPITALINVESTMENTTOTHEENVIRONMENTALPROTECTIONISASCENDINGALTHOUGHTHEENVIRONMENTPROTECTIONINVESTMENTFROMGOVERNMENTISRISINGVERYYEARANDTHEGROSSINVESTMENTISALSORISINGRAPIDLYTHEGROSSINVESTMENTCOMP刪TOTHEGROWTHOFECONOMY01“SOCIETY’SFIXCDASSETSINVESTMENTORENVIRONMENTALPROTECTIONINVESTMENTHISTORICALAITCARSISGREATLYLACKEDESPECIALLYCOMPAREDTOTHEDEMANDOFENVIRONMENTALPROTECTIONINVESTINGANDFINANCINGDURINGTHEPROCESSOFECONOMYDEVELOPMENTHASALARGEDISTANCE，ANDTHEGROWINGDEMANDOFENVIRONMENTPROTECTIONINVESTMENTHASNOTEFFECTIVLYSATISFIEDYET，THEPARADOXBETWEENTHESUPPLYANDTHEDEMANDISALSOVERYSERIOUSSOHOWTOCONSUMMATETHEMECHANISMOFOURCOUNTRYSENVIRONMENTPROTECTIONINVESTINGANDFINANCINGINCREASINGTHATINVESTMENTASWELLASOPERATINGEFFICIENCYINNOVATINGTHATMODE，WIDENINGTHATCHANNEL，ENSURINGENVIRONMENTPROTECTIONINVESTMENTCALLBESUFFICIENTANDEFFECTIVETHOSEISSUESAREBECOMINGURGENTTOTHEDEVELOPMENTOFOURCOUNTRYSECONOMYORTHEBUILDINGOFHARMONYSOCIETYTHISPAPERCOMBINESTHEORYEXPATIATINGANDPRACTISECONCLUDINGPORTRAITHISTORICALGENERALIZINGRESEARCHANDORIENTATIONCOMPARINGRESEARCHEMPIRICALRESEARCHANDNORMALRESEARCH，QUALITATIVEANALYSISANDQUANTITATIVEANALYSLSUSINGASMUCHANGLESASPOSSIBLETESEARCHRELATIVEISSUESABOUTTHEMECHANISMOFOURCOUNTRY’SENVIRONMENTPROTECTIONINVESTINGANDFINANCINGTHEAIMOFTHISPAPERISTOENLARGETHECHANNELOFOURCOUNTRY’SENVIRONMENTPROTECTIONINVESTINGANDFINANCINGWIDENENVIRONMENTPROTECTIONINVESTMENT，INCREASETHEBENEFITOFENVIRONMENTPROTECTIONINVESTMENT，ANDALSOGIVETHESUITABLEADVICCSOREXPERIENCEFORTHEGOVERNMENTANDENTERPRISES乩反，

簡(jiǎn)介：經(jīng)濟(jì)學(xué)碩士學(xué)位論文國(guó)際貿(mào)易與環(huán)境保護(hù)的協(xié)調(diào)發(fā)展孫琳哈爾濱工業(yè)大學(xué)2007年7月CLASSIFIEDINDEXF7412UDC33033ADISSERTATIONFTHEMASTERDEGREEINECONOMICSTHECODINATEDDEVELOPMENTOFINTERNATIONALTRADEENVIRONMENTCIDATESUNLINSUPERVISPROFLICHANGSHENGACADEMICDEGREEAPPLIEDFMASTEROFECONOMICSSPECIALITYINTERNATIONALTRADEAFFILIATIONSCHOOLOFHUMANITYSOCIALSCIENCEDATEOFDEFENCEJULY2007DEGREECONFERRINGINSTITUTIONHARBININSTITUTEOFTECHNOLOGY

簡(jiǎn)介：南京林業(yè)大學(xué)碩士學(xué)位論文旅游景區(qū)環(huán)境保護(hù)的機(jī)制研究姓名梁敏捷申請(qǐng)學(xué)位級(jí)別碩士專業(yè)生態(tài)學(xué)指導(dǎo)教師王全權(quán)20070601STUDYFORTHEMECHANISMTOURSCENICAREAABSTRACTATPRESENT，THETOURINDUSTRYOFTHEWORLDISQUICKLYPROMPTINGANDDISPLAYINGNEWCHARACTERSOFINTERNATIONALIZATIONANDNEEDDIVERSIFICATIONCHINAISAPOWERWITHLIBERATEDTOURRESOURCEITOFRERSFAVORABLECONDITIONSFORTHEDEVELOPMENTOFCHINESETOURINDUSTRYWITHVARIOUSANDOUTSTANDINGTOURRESOURCEWHENTHETOURINDUSTRYISFASTDEVELOPING，ITBECOMESAMOREANDMORECENTRALPART，ANDPLAYINGACOREROLEINATTRACTINGTHETOURISTSJUDGINGFROMRESOURCECHARACTERTHETOURSCENICAREAISTHENONRENEWABLERESOURCEWHICHISCOMMON，RARE，WEAKANDREALLYINTEGRATEDASTHECULTURALRELICSANDHISTORICALSITESTHISISNOTONLYTHEDEMANDFORHEALTHYHARMONIOUSANDSUSTAINABLEDEVELOPMENTOFTOURINDUSTRY，BUTALSOTHEMATTEROFCOURSEDUTYFORTHEVARIOUSLEVELSOFGOVERNMENTANDRELEVANTDEPARTMENTSBUTDURINGALONGPERIOD，ASPEOPLEALWAYSFOCUSONDEVELOPMENTNOTPROTECTIONFORCHINESETOURISM，PEOPLEREGARDTHETRAVELINGDEVELOPMENTASAKINDOFECONOMICACTIVITYANDSTRESSITSECONOMICEFFICIENCYBUTRELATIVELYPEOPLESEEMTOIGNORETHEEFFECTFROMTHETOURISMTOTHETOURSCENICAREAENVIRONMENTALTHOUGHTHEECOTOURISMISADVOCATEDAFTERWARDS，INREALITYITSOMETIMESEVOLVESINTOAMETHODFORMARKETINGANDSELLINGMANYTRAVELINGCOMPANIESDON’TCOMPLYWITHTHEBASICPRINCIPLEOFCOOTOURISMINTHEREALSENSEWHICHGIVESFIRSTPRIORITYTOTHEENVIRONMENTALPROTECTIONOFTOURSCENICAREAANDLOCALINCOMEBUTMATCHTHEDEMANDFROMTHEMARKETANDGAINTHECOMPETITIVEADVANTAGEBY”BRUSHINGAGREENPAINTING”THEIMPROPERTRAVELINGDEVELOPMENT，PLANASWELLASBEINGSHORTOFEFFECTIVEADMINISTRATION，SUPERINTENDING，PARTICIPATINGINMANAGEMENTSYSTEMCAUSESTHESERIOUSDESTRUCTIONOFTHETOURSCENICAREAENVIRONMENTTHESEDESTRUCTIONSARENOTONLYATHREATENTOTHELONGTERMUSAGEOFTHETRAVELINGRESOURCEANDTHESUSTAINABLEDEVELOPMENTOFTOURISM，BUTALSOBRINGSTHEWORSENEGATIVEBENEFICIALRESULTSFORSOCIETYTHEREFORE，ITISBECOMINGANEXTREMELYAUSTEREANDURGENTPROBLEMFACINGTHESOCIETYTHATHOWTODEVELOPTHETOURISMONONEHANDANDPROTECTTHEENVIRONMENTOFTOURSCENICAREAONTHEOTHERHANDTHISDISSERTATIONINCLUDESFOURPARTSAPPLICATIONOFBASICECOLOGICALTHEORYANDSUSTAINABLEDEVELOPMENTTHEORYANDTHEDEFINITIONOFTOURSCENICAREAAREEXPATIATEDONINTHEFIRSTPARTSECONDLYENVIRONMENTALPROBLEMANDSITUATIONAREDISCUSSEDTHIRDLYINTHISCONDITION，ANALYSISOFTHEREASONPRODUCEDFROMENVIRONMENTALPROBLEMISGIVENACCORDINGTOTHEANALYSIS，THEFUNDAMENTALREASONSOFDAMAGE

簡(jiǎn)介：山東大學(xué)碩士學(xué)位論文我國(guó)環(huán)境保護(hù)投融資問(wèn)題研究姓名張健申請(qǐng)學(xué)位級(jí)別碩士專業(yè)政治經(jīng)濟(jì)學(xué)指導(dǎo)教師姜旭朝20060930山東大學(xué)碩士學(xué)位論文論文認(rèn)為環(huán)境保護(hù)的巨大的資金投入需要相關(guān)的配套政策的支持，因此，論文還對(duì)促進(jìn)我國(guó)多元化、社會(huì)化環(huán)保投融資機(jī)制建立與完善的配套的環(huán)境經(jīng)濟(jì)政策，如收費(fèi)政策、財(cái)政政策、金融政策等等相關(guān)的政策進(jìn)行了闡述。論文的創(chuàng)新之處在于論文認(rèn)為，環(huán)保投融資機(jī)制的建立和完善是一項(xiàng)巨大的系統(tǒng)工程，涉及到經(jīng)濟(jì)生活的許多方面，因而應(yīng)從多方面進(jìn)行探討，才有可能從根本上解決問(wèn)題。掘此提出了建立和完善環(huán)保投融資機(jī)制的多元化的對(duì)策與建議。特別是其中1對(duì)于如何正確處理政府與市場(chǎng)的關(guān)系進(jìn)行了較為深刻地闡述；2就完善和創(chuàng)新融資渠道，增加環(huán)保資金投入提出了具體的設(shè)想和建議；3提出了一個(gè)復(fù)合的更為全面的環(huán)境經(jīng)濟(jì)政策體系。但是，由于相關(guān)數(shù)據(jù)搜集的困難，不能做更深的定量分析。這也是論文的不足之處。關(guān)鍵詞環(huán)境保護(hù)投資融資渠道投融資機(jī)制烤他渺石C7；妒F

簡(jiǎn)介：山東大學(xué)碩士學(xué)位論文國(guó)際貿(mào)易與環(huán)境保護(hù)關(guān)系之理論探討及實(shí)例分析姓名杜曉柳申請(qǐng)學(xué)位級(jí)別碩士專業(yè)國(guó)際經(jīng)濟(jì)法指導(dǎo)教師姜作利20070320山東大學(xué)碩士學(xué)位論文先從理論層面探討國(guó)際貿(mào)易與環(huán)境保護(hù)問(wèn)題的解決途徑；其次從實(shí)踐層面探討國(guó)際貿(mào)易與環(huán)境保護(hù)問(wèn)題的解決途徑。關(guān)鍵詞；國(guó)際貿(mào)易環(huán)境保護(hù)國(guó)際經(jīng)濟(jì)新秩序綠色壁壘環(huán)境成本內(nèi)在化2

簡(jiǎn)介：㈣呲I0Y1527924分類號(hào)N2壤步走海碩士學(xué)位論文我國(guó)縣域經(jīng)濟(jì)發(fā)展中環(huán)境保護(hù)問(wèn)題與對(duì)策研究導(dǎo)師姓名職稱申請(qǐng)學(xué)位級(jí)別張坤段聯(lián)臺(tái)教授碩士學(xué)科專業(yè)名稱科學(xué)技術(shù)哲學(xué)論文攔交日期2007年4月20日論文答辯日期2007年5月28日學(xué)位授予單位長(zhǎng)安大學(xué)答辯委員臺(tái)主席學(xué)位論文評(píng)閱人務(wù)張缸覆自黼敢蹬枷蔚靜蓮ABSTRACTTHECOUNTYAREAISTHEOURCOUNTRYIMPORTANTADMINISTRATIONTHROUGHMORETHAN2000YEARSTHECOUNTYISTHEIMPORTANTFOUNDATIONOFNATIONADMINISTRATION，ISTHEIMPORTANTLAYEROFNATIONALPOLITICALPOWERTHECOUNTRYECONOMYINCHINAISATYPEOFOPENREGIONALECONOMYWITHSPECIALTYITISFORMEDWITHTHEPLANNINGOFECONOMICANDSOCIALRESOURCESINTHEADMINISTRATIVEAREATHISKINDOFECONOMYCONNECTSURBANANDRURALAREASINCHINA，THUSCOMBININGMACROSCOPICANDMICROCOSMICECONOMYITNOTONLYPLAYSANIMPORTANTROLEINTHEWHOLESTRUCTUREOFNATIONALECONOMYBUTALSOHASVITALITYANDMUCHPOSSIBILITYTOBEDEVELOPEDWHETHERINSISTONSUSTAINABLESTRATEGYORNOTWILLINFLUENCETHECHINESEENVIRONMENTALSECURITYCONDITIONSDIRECTLYTHISPAPERFOCUSESONTHECHINESECOUNTRYECONOMY’SPRESENTCONDITIONSANDDEVELOPINGPROSPECTACCORDINGTOTHEREQUIREMENTOFSUSTAINABLEDEVELOPMENTSTRATEGYONTHESTANDPOINTOFDIALECTICALMATERIALISMANDANALYZESTHEINHERENTPRINCIPLETOACHIEVETHEWINWINSTRATEGYOFECONOMICALDEVELOPMENTANDENVIRONMENTALPROTECTIONKEYWORDSCHINESECOUNTRYECONOMYENVIRONMENTALPROTECTION，SUSTAINABLEDEVELOPMENT，WINWINSTRATEGY

簡(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文逆向物流與環(huán)境保護(hù)姓名金裕卓申請(qǐng)學(xué)位級(jí)別碩士專業(yè)國(guó)際貿(mào)易指導(dǎo)教師葉梅20070401REVERSELOGISTICSANDENVIRONMENTALPROTECTIONYOOTAHK，ⅪMTHEAUTHORTRIESTOTALKABOUTCONVERSELOGISTICSFROMTHEASPECTOFENVIRONMENTSYSTEMFIRSTLY，IINTRODUCESTHEDEFINITIONCAUSES，CATEGORIESANDCHARACTE璉OFCONVERSELOGISTICSTHENITSTHEDETAILEDANALYSISABOUTTHECURRENTCONDITIONSOFCONVERSELOGISTICSINCHINAAANDINOTHERFOREIGNCOUNTRIES03BYCOMPARINGAWITHB。6ILDSOUTADVANTAGESANDDISADVANTAGESOFCHINESECONVERSELOGISTICSTHROUGHSTUDYINGCASESOFOTHERCOUNTRIES，POINTSOUTTHE懿ISTINGPROBLEMSOFCHINESECONVERSELOGISTICSTHEDEFICIENTRECYCLINGTECHNOLOGYINCOMPLETEMLESQUITELITTLEKNOWLEDGETHERUBBISHCOVERINGSPACESANDPOLLUTIONAREALLFACTORSTHATPREVENTDEVELOPINGOFCHINESECONVERSELOGISTICSINORDERTOSOLVEABOVEPROBLEMS，ACCORDINGTOTHEDEVELOPDIRECTIONOFGREENLOGISTICS，THEAUTHORTHEREFORESUGGESTSMAKINGUSEOFCERTAINMEASURESORRULES，SUCHASISOENVIRONMENTMANAGEMENTSYSTEMTOPLACETASKSFORTHEGOVERNMENTANDENTERPRISESFINALLY，SHEGETSACONCLUSIONWENEEDTOKEEPTHESUSTAININGDEVELOPMENTOFECONOMYANDALSOPAYENOUGHATTENTIONTOBUILDTHEGREENENVIRONMENTGOVERNMENTEXECUTESMACROCONTROL，ENTERPRISESFULFILLTHEIRRESPONSIBILITIES，F(xiàn)INDOUTABALANCEBETWEENENVIRONMENTANDECONOMICDEVELOPMENTISTHEDETERMINANTFORCONVERSELOGISTICS’DEVELOPMENTTHEARTICLEEMPHASIZEDONANALYSISABOUTCONCRETECASES，SUCHOFTHESESUCCESSFULCASESINKOREAANDEUROPEANCOUNTRIESFROMTHEANGLEOFOVERSEASTUDENTS，THEAUTHORSTATESTHEPROBLEMSOFCHINESECONVERSELOGISTICSQUITCIMPERSONALLYGIVESSOMEQUITECOGENTADVISES，INTRODUCESINIS014000ENVKONMENTMANAGEMENTSYSTEMLEADSUSTOTHEDIRECTIONSTHATGREENCOLLVERSELOGISTICSGOESKEYWORDSREVERSELOGISTICS，ENVIRONMENTALMANAGEMENTSYSTEM，WASTERECOVERYCONTINUABLEECONOMICGROWTH一2一

簡(jiǎn)介：南京師范大學(xué)碩士學(xué)位論文鹽城保護(hù)區(qū)生態(tài)旅游環(huán)境影響及管理對(duì)策研究姓名繆紅菊申請(qǐng)學(xué)位級(jí)別碩士專業(yè)環(huán)境地理學(xué)指導(dǎo)教師錢誼20070518ABSTRACTNATUREM辯鵬LINEDOUTACCORDINGTOLAWFORSPECIFICPROTECTIONANDMANAGEMENTISLAND，TERRESTRIALWATERORSEAAREAAIMINGMPROTECTINGREPRESENTATIVENATNRAECOSYSTEMNATURALANDCENTRALIZEDHABITATIONOFWILDPROPAGATIONSPECIESBEINGR螄ORINSEVEREDANGERORSIGNIFICANTNATURALRELICSETCSINCE1956WHENTHEFIRSTNATURE代镕EⅣEWESESTABLISHEDINCHINAGREATACHIEVEMENTSHAVEBEENMADEINTHENATURERESERVECAUSETHECOUNTRYWIDENETWORKOFII越LLRERECRV鶴ISNOWBASICALLYCHARACTERISTICOFAPPROPRIATEDISTRIBUTIONWIDEVARIETYANDBALANCEDSTRUCTURETHEDEVELOPMENTOFECOTOURLSMHASTHMFLOURISHEDWITHTHEIRPATTICULSRCHALMNATURE增翻玎V齬HAVEAMUCTEDTOURISTSHOMEANDABROADTOAPPRECIATETHEGLORIOUSSCENERIESEXPLOITTHEMYSTERIESANDDOSCIENTIFICINVESTIGATIONSMEANWHILEECOTOURISMINNATURERESERVESHOWEVERHAVEHADSOMEWHATSERIOUSNEGATIVEEFFECTONTHEECNSYSTEMDUETOSUCHREASONSASINSUFFICIENTKNOWLEDGEOFECOTONRTSM，LACKOFENVIRONMENTALCONSERVATIONAW出EFFLES，TOAPIDDEVELOPMENTOFECOTOURISMINTERMSOFQUANTITYUNCLEARRECOGNITIONOFECOTOURISM，DEFICIENCYOFSTRICTMANAGEMENTLOOSEIMPLEMENTATIONOFSOMERULES，ETCASFARASECETOURISMISCONCERNED，MANYLIMITINGFACTOMMUSTBETAKENINTOACCOUNTLIKESPECIFICRESTRICTIONSONPLACETIME，MEANS，CONSTRUCTIONANDTOURISTS，ETCJIANGSUYAUCHENGNATIONALNATURERESERVCOFWETLANDRAREWATERFOWLSSIMPLYREFERREDTOAS“YMACHENGRESERVE“HEREINA舭RBELONGSTOSUCHKINDOFNATURERESERVEASPROTECTINGWETLANDECOSYSTEMANDWILDANIMALS，THATISYANCHENGLESEI_VETAKESREDCROWNEDELARIESGRVAJALXMENSIOANDOTHERWETLAND脯WATEXFOWLSANDCOASTALWETLANDECOSYSTEM鎬MAINPROTECTEDPROJECTSATTHESAMETIMEITPROTECTSMIGRATORYBIRDS’MIGRATINGMUTEWAYANDREPRESENTATIVESUTYCOASTLANDSCAPE∞THEEDGEOFNORTHERNSUBTROPICALPLAINYAUCLLC|LGRE辯RVEBOASTSABUNDANTTOM“RESOUICESFORSCIENTIFICINVESTIGATIONSCIENTIFICEDUCATIONAPPRECIATIONOFBIRDSSIGHTSEEING，HOLIDAYRESORTANDTHELIKCTHISTHESISANALYZESTHEGANERALCONDITIONSOFYANCHENGR部EMSUCHESITSGEOGRAPHICALLOCATIONANDFUNCTIONALSUBAREAITSWETLANDECOSYSTEM’CHARACTERISTICS，ITSTYPEANDMAINANIMALANDPLANT“SOU“ESITSSOCIALANDECONOMICALCONDITIONITSPOPULATIONSDISTRIBUTIONOFSOMEPROTECTEDSPECIESANDSOONONTHEBASISOFTHATTHISTHESISEVALUATESTHEINFLUENCESOFECOTOURISMONENVIRONMENTALQUALITYSPECIES，ECOSYSTEMANDTHELANDSCAPEBASEDOILYANCHENGLX靴RVE’LANDSCAPESTRUCTURE，ALSOCALLEDTOURSOURCES，DISTRIBUTIONANDTOURISMSIXFACTORS’LAYOUTINF1RUREFILLSTHESISLINESOUTAPPROPRIATEACOTOURISMREGIONOFYANCHENGIE∞RVEALSOREFERREDTOASSUGGESTIVEECOTOUCISMREGIONTHENGIVESACOMPREHENSIVEANALYSISOFECOTOURLSMLIMITINGFACTORSINYANCHENGRESERVETHISTHESISII

簡(jiǎn)介：復(fù)旦大學(xué)碩士學(xué)位論文環(huán)境保護(hù)與自然資源利用中的制度創(chuàng)新構(gòu)建“綠色稅收”體系的研究姓名胡鋼申請(qǐng)學(xué)位級(jí)別碩士專業(yè)公共管理指導(dǎo)教師劉曄20070420內(nèi)容摘要經(jīng)濟(jì)和社會(huì)的發(fā)展都不是一個(gè)盲目、自發(fā)的過(guò)程，而是循著一定的規(guī)律，按比例、相互協(xié)調(diào)的有序發(fā)展過(guò)程。無(wú)論是世界范圍，還是國(guó)家內(nèi)部，都存在著一個(gè)復(fù)雜的系統(tǒng)，其中有許多利益關(guān)系需要協(xié)調(diào)和控制。各種利益關(guān)系之間的矛盾，僅靠當(dāng)事者是無(wú)法解決的，只有靠合理的制度安排、適時(shí)地進(jìn)行制度創(chuàng)新，利用國(guó)家公共政策的力量來(lái)進(jìn)行最終的控制與協(xié)調(diào)。自上世紀(jì)60年代開(kāi)始，工業(yè)化的迅猛發(fā)展使全球經(jīng)濟(jì)得到了高速的發(fā)展，但伴隨而來(lái)的是日益嚴(yán)重的、累積性的環(huán)境污染和自然資源日益匱乏的問(wèn)題，這使得人類生存和發(fā)展都受到了嚴(yán)重威脅。對(duì)此，調(diào)整公共政策，超越現(xiàn)存的制度安排，使其適應(yīng)社會(huì)發(fā)展，成為一種必然的趨勢(shì)?！肮舱呤钦罁?jù)特定時(shí)期的目標(biāo)，在對(duì)社會(huì)公共利益進(jìn)行選擇、綜合、分配和落實(shí)的過(guò)程中所制定的行為準(zhǔn)則。”①市場(chǎng)條件下，需要政府提供公共產(chǎn)品滿足社會(huì)需要，克服市場(chǎng)失靈，實(shí)現(xiàn)社會(huì)資源的合理配置。環(huán)境資源是典型的公共資源，環(huán)境資源的保護(hù)的效用主要體現(xiàn)為生態(tài)效益和社會(huì)效益。其產(chǎn)權(quán)的不確定性打擊了人們保護(hù)環(huán)境資源的積極性，從而導(dǎo)致無(wú)節(jié)制地使用稀缺資源、污染環(huán)境的現(xiàn)象的發(fā)生。可見(jiàn)環(huán)境保護(hù)是現(xiàn)代市場(chǎng)經(jīng)濟(jì)條件下政府的一項(xiàng)重要職責(zé)。面稅收是政府提供公共產(chǎn)品，保護(hù)環(huán)境的重要的經(jīng)濟(jì)手段。加強(qiáng)環(huán)境保護(hù)，以稅收強(qiáng)制手段控制全球環(huán)境過(guò)度退化問(wèn)題，已成為世界經(jīng)濟(jì)可持續(xù)發(fā)展研究的核心問(wèn)題。為了從根本上使環(huán)境保護(hù)得到長(zhǎng)遠(yuǎn)的保障，增強(qiáng)民眾的環(huán)保意識(shí)，世界經(jīng)濟(jì)學(xué)界在著手研究可持續(xù)發(fā)展的“綠色經(jīng)濟(jì)”問(wèn)題時(shí)，提出了“綠色環(huán)境稅收”新概念。使稅收在一定程度上也被賦予了新的職責(zé)，即增加了宏觀調(diào)控自然環(huán)境保護(hù)職能的新內(nèi)容。根據(jù)一般性概念，“綠色稅收”是指國(guó)家政府為了實(shí)現(xiàn)宏觀調(diào)控自然環(huán)境保護(hù)職能，憑借稅收法律規(guī)定，對(duì)單位和個(gè)人無(wú)償?shù)?、?qiáng)制地取得財(cái)政收入所發(fā)生的一種特殊調(diào)控手段，充分體現(xiàn)了國(guó)家以自然環(huán)境保護(hù)為主體的宏觀稅收調(diào)控職能，是一種既重經(jīng)濟(jì)效益又兼顧公平的環(huán)境經(jīng)濟(jì)政策手段。我國(guó)現(xiàn)行稅制未能充分體現(xiàn)生態(tài)環(huán)保目標(biāo)，“綠色”程度不高。但是，綠色稅收在國(guó)際上卻是一種通行的經(jīng)濟(jì)手段，其目的就是為實(shí)現(xiàn)特定的目標(biāo)，通過(guò)強(qiáng)化納稅人的行為，引導(dǎo)企業(yè)與個(gè)人放棄或收斂破壞生態(tài)環(huán)境的生產(chǎn)活動(dòng)和消費(fèi)行。陳慶云著；‘公共政策分析，北京；中國(guó)經(jīng)濟(jì)出版社1996年第1版，第9頁(yè)。