促进我国合同能源管理发展的财税政策研究

发布时间：2018-01-07 05:11

本文关键词：促进我国合同能源管理发展的财税政策研究　出处：《山西财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：目前，我国能源消耗量大、利用效率低，节能潜力大。但是随着经济体制的转变，传统的节能管理体制已经不能完全适应我国节能市场的发展需求，这就有必要在中国引进并推广以市场为基础的节能运行新机制。与传统的节能管理体制相比，合同能源管理(Energy Management Contract，EMC)这种新型节能机制是一种双赢的节能方式。它不仅能为EMC相关利益主体带来经济效益，还能实现节能减排的社会目标。鉴于我国巨大的节能潜力以及EMC机制自身的优势，这种市场型节能机制在我国不仅是可行的，而且是必要的。自20世纪90年代以来，我国政府与各相关部门通力合作，采取多种手段对EMC机制进行示范、引导和推广，从而使我国节能服务业得到长足发展。但与国外节能强国相比，我国EMC机制市场占有率低、融资难、技术不成熟，整体实力亟须提高。因此，构建一套完整的EMC激励政策是当前节能工作的迫切任务。而财税政策是政府理想的政策手段，它可以很好地利用市场的力量，积极引导EMC的发展。本文首先运用文献阅读与社会调研相结合的方法，一方面介绍了EMC的由来、内涵、运作模式、发展历程及发展现状等；另一方面依托外部性理论、信息不对称理论，论证了财税政策是促进EMC发展的有效手段，并由此介绍了主要财税调控手段对EMC机制的作用机理。其次，论文还运用比较研究方法，对国内外的EMC财税激励政策进行了剖析。最后，立足于我国“营改增”的背景和发达国家的成功经验，本文从财政税收角度提出了促进我国EMC发展的原则、整体思路与具体策略。为了提出全面、科学的财税激励建议，本文运用信息经济学的相关原理，构建了EMC相关利益主体的博弈关系，并论述了政府可以采用财税政策来鼓励相关利益主体参与EMC。在此基础上，论文还运用委托代理模型，探讨了EMC财税激励政策的内容设置。另外，本文还提出了保障EMC财税激励政策有效运行的配套措施，，以更好地解决EMC发展过程中所遇到的市场障碍、资金障碍和技术障碍。
[Abstract]:At present , the energy consumption of our country is large , the utilization efficiency is low , the energy - saving potential is large , but with the transformation of the economic system , the traditional energy - saving management system can not fully meet the development demand of our energy - saving market . This new energy - saving mechanism is a win - win energy - saving mode . Compared with the traditional energy - saving management system , the energy - saving mechanism of contract energy management ( EMC ) is a win - win energy - saving mode . Since the 1990s , our government has worked with relevant departments to demonstrate , guide and promote the EMC mechanism through various means , so that our country ' s energy - saving service industry has been developed . However , compared with foreign energy - saving power countries , our country ' s EMC mechanism has low market share , difficulty in financing , immature technology and overall strength . Therefore , it is an urgent task to construct a complete set of EMC incentive policies . On the other hand , based on external theory and information asymmetry theory , this paper analyzes the mechanism of EMC ' s financial and tax incentive policy . At last , based on the background of China ' s " battalion reform " and the successful experience of developed countries , this paper puts forward the principle , overall thinking and specific strategy to promote the development of EMC from the perspective of fiscal revenue . In order to propose a comprehensive and scientific theory of financial and tax incentives , this paper constructs the game relation of EMC ' s relevant stakeholders by using the relevant principles of information economics , and discusses the content setting of EMC ' s fiscal and tax incentive policy . In addition , this paper also puts forward the appropriate measures to guarantee the effective operation of EMC fiscal and tax incentive policies , so as to better solve the market obstacles , financial barriers and technical obstacles encountered in EMC ' s development .

【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F206;F812.0

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