CAJ | 학술논문

对中国而言,资源约束、环境污染、生态退化的严峻形势迫切需要建立和完善生态补偿类横向财政转移制度。外部效应及公共产品理论是其得以存在的理论基础。鉴于我国特殊国情及国外生态补偿的实践,生态补偿类横向转移支付制度必须遵循公平发展、可持续发展和政府主导的基本原则。在此理论铺垫的基础上,结合经济条件、技术条件、社会认知度、公众专注度等因素,本文重点论述了生态补偿类横向转移支付的三大优先领域：省际间区域生态补偿、重点生态功能区类生态补偿以及流域生态补偿,以期为更广范围内的生态补偿积累经验,创造条件。
대중국이언,자원약속、배경오염、생태퇴화적엄준형세박절수요건립화완선생태보상류횡향재정전이제도。외부효응급공공산품이론시기득이존재적이론기출。감우아국특수국정급국외생태보상적실천,생태보상류횡향전이지부제도필수준순공평발전、가지속발전화정부주도적기본원칙。재차이론포점적기출상,결합경제조건、기술조건、사회인지도、공음전주도등인소,본문중점논술료생태보상류횡향전이지부적삼대우선영역：성제간구역생태보상、중점생태공능구류생태보상이급류역생태보상,이기위경엄범위내적생태보상적루경험,창조조건。
Confronted with crucial situations of resource restraints, environmental pollution, and ecological degradation, China has urgent needs of establishing and perfecting a lateral fiscal transfer mechanism for ecological compensation, whose rationales are external effect and public product theory. In view of the special national conditions and practices on foreign ecological compensation, lateral fiscal transfer mechanism for ecological compensation is obliged to abide by leadership of government as well as principles of fair and sustainable development. Based on this theory, combined with factors like economy, technology, social awareness, and public attention, the paper lays stress on three major and prior territories of lateral fiscal transfer payment for ecological compensation, which includes ecological compensation between provinces, in key ecological functional regions, and of watershed, in the hope of accumulating experience, and creating conditions for ecological compensation of a wider range.