环境保护作为一种公共产品，需要公共财政为其主动“买单”。我国现行的关于环境保护方面的财政政策，存在着财政投入偏低、排污收费制度不合理、财政补贴不合理、以及系统的环保税收政策缺乏等方面的问题。本论文以促进环境保护为契机，以加大财政对环保的有效投入为中心，围绕如何有效的加大对环保的资金投入这个问题来展开探究，目的在于使政府在环保这个至关重要的领域，能够充分发挥财政政策的功能效用，并使我国环境保护的财政政策能够更加完善和行之有效。
关键词：环境保护；公共财政政策；财政投入
As a public product, The environmental protection needs the public finance for its initiative “to pay”.The financial policy about environmental protection in China now has questions in many aspects,for example, the financial input is somewhat low, the fee-levying for pollution discharge is unreasonable, the fiscal subsidy is unreasonable,the lacks of environmental protection tax policy system and so on.This paper take promotes the environmental protection as a turning point, take enlarges the finance to the environmental protection effective investment as the center, how to launch the inquisition regarding effective enlargement to environmental protection funding invested this question, the goal lies in causes the government at environmental protection this very important domain, can display the financial policy fully function effectiveness, and enables our country environmental protection the financial policy to be more perfect and to be effective.
Key word: Environment protection；public finance policy；fiscal input
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