我国可再生能源产业的财政补贴制度研究

发布时间：2019-07-09 14:02

【摘要】：为保护生态环境、解决传统能源短缺危机，各国都在大力支持可再生能源产业的发展，，并为此制定了一系列的财政补贴制度，我国也不例外。综观我国现有的可再生能源产业的财政补贴制度，主要包括可再生能源专项资金补贴、贷款贴息、价格补贴以及税收优惠等形式。我国通过实施可再生能源产业的财政补贴制度，提高了可再生能源的科研水平，降低了相关电力价格，部分行业已初具市场规模，正在成长为新的经济增长点。但由于过度补贴或补贴不均衡等因素的作用，部分行业已出现较为严重的产能过剩，这不仅浪费了我国经济与社会资源，而且还阻碍了产业竞争力的提升和国际市场的拓展。从美国、德国等发达国家发展可再生能源产业经验看，我国在制定可再生能源产业的财政补贴制度时，应当根据不同的发展阶段制定适宜的补贴政策，并根据产业的发展状况进行适时的调整；既要使制度设定的目标清晰，又要细化制度运行的程序规范。特别是应当建立统一的可再生能源产业政策的协调和评估机构，提高财政补贴资金的使用和监管效果。通过系统梳理我国已颁布的可再生能源法律法规及政策，本文对我国可再生能源产业财政补贴制度提出了三点立法建议。首先应当完善可再生能源财政补贴的法律体系，修改可再生能源产业财政补贴基本法、并由国务院分类制定行政法规，同时加强地方立法；其次应建立可再生能源产业财政补贴供给的竞争制度，设立部际联席会议统一管理可再生能源补贴资金的运作程序，并设立独立的评估机构对资金运作进行监督，同时评估机构还应制定评估操作规范保障程序公正；最后完善可再生能源产业财政补贴的监督制度，建立公众监督、行政监督、权力机关监督的多重监督体系，保障可再生能源补贴制度的有效实施。
[Abstract]:In order to protect the ecological environment and solve the crisis of traditional energy shortage, all countries are vigorously supporting the development of renewable energy industry, and a series of financial subsidy systems have been formulated for this purpose, and China is no exception. Looking at the existing financial subsidy system of renewable energy industry in China, it mainly includes renewable energy special fund subsidy, loan discount, price subsidy and tax preference. Through the implementation of the financial subsidy system of renewable energy industry, China has improved the scientific research level of renewable energy and reduced the price of related electricity. Some industries have begun to have the market scale and are growing into new economic growth points. However, due to the role of excessive subsidies or unbalanced subsidies, some industries have experienced serious overcapacity, which not only wastes China's economic and social resources, but also hinders the promotion of industrial competitiveness and the expansion of the international market. From the experience of developing renewable energy industry in the United States, Germany and other developed countries, when formulating the financial subsidy system of renewable energy industry, China should formulate appropriate subsidy policies according to different stages of development and adjust it in due course according to the development situation of the industry. It is necessary not only to make the objectives set by the system clear, but also to refine the procedural norms of the operation of the system. In particular, a unified coordination and evaluation organization for renewable energy industry policies should be established to improve the use and supervision of financial subsidy funds. By systematically combing the laws and regulations and policies of renewable energy promulgated in China, this paper puts forward three legislative suggestions on the financial subsidy system of renewable energy industry in China. First of all, we should improve the legal system of renewable energy financial subsidy, revise the basic Law of Renewable Energy Industry Financial subsidy, and formulate administrative regulations by the State Council, and strengthen local legislation at the same time. Secondly, we should establish a competition system for the financial subsidy supply of renewable energy industry, set up an inter-ministerial joint meeting to manage the operation procedures of renewable energy subsidy funds, and set up an independent evaluation body to supervise the operation of the funds. At the same time, the evaluation institutions should also formulate the evaluation operation norms to ensure the fairness of the procedures; Finally, we should improve the supervision system of financial subsidies in renewable energy industry, establish a multiple supervision system of public supervision, administrative supervision and supervision by power organs, and ensure the effective implementation of renewable energy subsidy system.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.67

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