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环境是一种公共物品，政府财政必须承担起环境保护的责任。我国现行财税政策对环境的保护远未达到预期目标，尚待进一步完善。今后应通过制度创新，切实增加财政的污染防治投入，并积极利用财税政策推进高科技环保产业发展。
The environment is a public good, and government finance must assume the responsibility of environmental protection. The protection of the environment of our current fiscal and tax policies is far from the expected goal and remains to be further improved. In the future, through institutional innovation, we should earnestly increase investment in pollution prevention and control of the fiscal sector and make active use of fiscal and tax policies to promote the development of high-tech environmental protection industries.