CAJ | 학술논문

环境投融资是运用经济手段实现环境保护的风险性经济活动。由于环境投融资的公共性，一般投资主体缺乏环境投融资的动力。为此，必须在法律与政策层面提供支持，以推进环境投融资活动：建立系统性、可持续性的税收优惠制度和信贷政策，以激励投资主体参与环境投融资；完善环境信息公开制度与企业环境管理体系，促进环境投融资决策的形成和落实；加强政府对环境投融资的风险监管，保障环境投融资项目的顺利运行。
배경투융자시운용경제수단실현배경보호적풍험성경제활동。유우배경투융자적공공성，일반투자주체결핍배경투융자적동력。위차，필수재법률여정책층면제공지지，이추진배경투융자활동：건립계통성、가지속성적세수우혜제도화신대정책，이격려투자주체삼여배경투융자；완선배경신식공개제도여기업배경관리체계，촉진배경투융자결책적형성화락실；가강정부대배경투융자적풍험감관，보장배경투융자항목적순리운행。
Environmental investment and financing is a risky economic activity with economic instru-ments to achieve the purpose of environmental protection .Owing to the public nature of environmental in-vestment and financing ,the general investors lack the motivation for environmental investment and finan-cing .Therefore ,we must give a support in aspects of laws and policies to promote the activities of envi-ronmental investment and financing :establishing systematic and sustainable preferential tax system and credit policy in order to encourage investors to participate in environmental investment and financing ;per-fecting openness system of environmental information and enterprise environmental management system to promote the decision of environmental investment and financing ;strengthening the government's risk su-pervision of environmental investment and financing to ensure that environmental investment and financing projects run smoothly .