关键词: 绿色财政,绿色财政支出,绿色发展,生态文明

Abstract: The 19th National Congress of CPC demands to promote green development and speed up the construction of ecological civilization. Xi Jinping’s thought of ecological civilization is the thought to follow and the action guideline for China to promote the green development and the construction of ecological civilization. Finance is the foundation and important pillar of national governance, and the green finance expenditure is an important means of guiding, supporting and economic guarantee for realization of socialist ecological civilization. The green finance originates from the traditional finance, it is the sublimation of the public financial system in theory, and it conforms to the intrinsic requirements of modern financial system. Green finance has innovated the traditional finance expenditure principle from such aspects as development thought, development strategy and expenditure mechanism and is based on the theories of Marx’s ecological view, ecological capital theory, environmental value theory and externality theory. In order to construct green finance expenditure system which is based on the construction of ecological civilization, it is necessary to make a rational division between the green finance responsibility and the expenditure responsibility, to innovate green finance expenditure modes, and to reform the green finance expenditure management system.

Key words: green finance; green financial expenditure; green development; ecological civilization