先進國家環境保護投融資運作之研究

當前全球氣候正在出現一次以暖化為主要特徵的顯著變化，氣候變遷已成為21世紀人類所面臨最嚴峻的環境考驗和挑戰。為解決環境保護投融資的不足，建立高效率的環境保護投融資機制與暢通的融資管道、積極改善環境品質，已成為協調經濟增長與環境保護的重要內容和途徑。因此，本文運用生態環境保護投融資的經濟學分析，作為本研究理論基礎分析。研究結果顯示，我國目前生態環境建設投融資方面仍然存在投資總量不足，投資效率不高的問題，有必要借鏡國外生態環境建設投融資的成功經驗，結合我國具體實際深化生態環境建設投融資體制改革，建立適應我國生態環境建設要求和需要的投融資機制。近年來，我國政府深刻認識到生態環境建設的重要性，並將其提到政府重要議事日程，積極開拓環境保護投融資通路，不斷加大對環境保護的投入力度。建立適合我國生態環境建設要求和需要的投融資機制。經本研究結果如下：ㄧ、建構適應生態環境建設要求的主體多元化投融資機制。二、建構適應生態環境建設要求的財稅體制。三、建構適應生態環境建設要求的金融體系。四、積極引進國外資本，連接國際融資的通路，培育內外融資市場。

關鍵字

環境保護；投融資

並列摘要

As the current global climate is undergoing significant changes in terms of the featured global warming, climate change has become the most severe test and challenge faced by mankind today. In order to resolve the insufficiencies in environmental protection-related investment and financing, the establishment of high-efficiency environmental protection-related investment, financing mechanisms and smooth financing channels and the active improvement of environment quality have become important topics and channels for coordinating economic growth and environmental protection. Hence, this study adopted the economic analysis of ecological and environmental protection-related investment and financing as the theoretical basis of the analysis. The results show that Taiwan’s current ecological environment and construction-related investment and financing are still inadequate in terms of total investment. Regarding the problem of low investment efficiency rates, there is a need to learn from the successful experiences of other countries’ ecological and environmental construction-related investment and financing, coupled with Taiwan’s specific and actual in-depth ecological environment construction-related investment and financial system reform, so as to establish investment and financing mechanisms adapted to Taiwan’s ecological and environmental construction requirements and needs.In recent years, Taiwan’s government has gained a profound understanding of the importance of ecological and environmental construction, which have been included in the government’s important agendas to actively expand environmental protection-related investment and financing channels and continue to increase the degree of involvement in environmental protection. However, at the current stage, there is a need to learn from the successful experiences of advanced countries in terms of their ecological and environmental construction-related investment and financing. At the same time, with Taiwan’s specific and actual conditions, the ecological environment construction-related investment and financing system reform should be deepened to establish investment and financing mechanisms deemed appropriate for Taiwan’s ecological environment construction-related requirements and needs. The research goals are as follows: 1.To construct the diversification of investment and financing mechanisms adapted to the ecological and environmental construction requirements. 2.To construct financial mechanisms adapted to the ecological and environmental construction requirements. 3.To construct financial systems adapted to the ecological and environmental requirements. 4.To actively introduce foreign capital, connect the international financing channels and foster the internal and external financing markets.