论文部分内容阅读
可持续发展战略正成为当前学术研究的热点，对可持续发展的研究有着重要的理论和现实意义。本文首先阐述了可持续发展的内涵及中国走可持续发展之路的深刻意义，接着通过理论分析及对中国国情的判断，说明了人力资本投资和环境保护对中国实施可持续发展战略有着特别重要的作用。文章分析了财政介入人力资本投资和环境保护的理论依据，并提出了促进人力资本投资及生态环境的保护与治理的财政政策框架与基本思路
The strategy of sustainable development is becoming the hot point of current academic research. It has important theoretical and practical significance for the study of sustainable development. This paper first expounds the connotation of sustainable development and China’s profound significance of taking the path of sustainable development. Then through theoretical analysis and judgment of China’s national conditions, it shows that human capital investment and environmental protection are of particular importance to China’s implementation of the strategy of sustainable development Role. The article analyzes the theoretical basis of financial intervention in human capital investment and environmental protection and proposes a fiscal policy framework and basic ideas to promote human capital investment and the protection and management of ecological environment