分类号F812.2密级公开
收藏编号___________学号170725060
学校代码10386编号_____________
(案例分析)
船舶污染防治财政专项资金管理研究
—以F 市海事局为例
研究方向：财务管理
研究生姓名：蒋翠玲
指导教师、职称：邓晓岚教授
协助导师、职称：无
所在学院：经济与管理学院
答辩委员会主席：石德金教授
二〇二二年一月
船舶污染防治财政专项资金管理研究
——以F 市海事局为例
摘要
由古至今，人类对海洋资源的开发，带动了渔业、运输业及港口经济的飞速
发展，航运船舶数量的不断增加，导致船舶污染物排放量不断上升，给海洋生态
环境造成的影响越来越大，如何有效防止船舶污染对海洋环境和海洋经济造成的
巨大影响，成为保护海洋生态环境的重要手段。财政专项资金是政府保护生态环
境的重要政策保障，但是现阶段与海洋环境保护尤其是船舶污染防治相关的财政
专项资金管理研究并不多见。
本文以财政专项资金管理作为手段和出发点，首先介绍了现阶段国内外船舶
污染防治及财政专项资金管理相关研究现状，同时概述了现行海事财政专项资金
管理的基本状况及存在问题。本文选取F 市海事局船舶污染防治专项资金管理体
系作为研究对象，基于F 市海事局船舶污染防治财政专项资金管理体系进行讨论，
重点阐述了船舶污染防治财政专项资金管理主要内容。在此基础上，以F 市海事
局作为船舶污染防治财政专项资金管理案例，分析了F 市海事局船舶污染防治财
政专项资金管理各阶段的体系，提出了基于PDCA 循环模型的改进策略，并基于
层次分析法构建了船舶污染防治财政专项资金绩效评价模型，对现行的船舶污染
防治财政专项资金管理模式进行了绩效评价及经验总结。最后，在本文研究讨论
内容的基础上，对进一步提升船舶污染防治财政专项资金管理水平提出了今后工
作的建议与展望。
本文基于财政专项资金管理视角针对船舶污染防治采取财政手段进行分析，
拓展了船舶污染防治财政专项资金管理实务应用研究，为船舶污染防治与财政专
项资金管理的融合发展实践提供的新的参考，从而能够提高资金效率，建立长效
机制，以财政手段指引经济发展与环境保护。
关键词：专项资金管理；船舶污染防治；预算会计；内部控制与监督；海洋
环境
I
Research on the financial specific fund
management of marine pollution prevention and
control ：Taking maritime safety administration of
F city as an example
Abstract
Since ancient times,the utilization of ocean resources has resulted in a rapid
development of fishery industry,transport industry and port economy.However,an
increase in the number of marine vessels also causes marine pollution,which includes
marine air pollution,oil waste pollution,ballast water pollution and sewage pollution,
leading to a greater impact on marine ecological environment.How to effectively
prevent ocean environment and economy suffering from marine pollution has become
a critical issue in protection of marine ecological environment.Financial special funds
for environmental protection are an important governmental policy guarantee for
ecological environmental protection.However,currently there are few researches on
financial specific fund management of marine environmental protection,especially
systems on prevention of marine pollution.
In this thesis,current situation and severity of marine pollution are briefly
provided,and domestic and international research on prevention of marine pollution
and management of corresponding financial special funds are summarized.Based on
recent researches,current state of management of financial special funds is presented,
and problems of existing management system and the cause of them are discussed.To
accommodate higher expectations on marine operations from current environmental
policies,the maritime safety administration (MSA)of F city is studied for management
of financial special funds for prevention of marine pollution.The financial special
funds management system of MSA in F city is discussed,focusing on its major
contents,method of organization and index of evaluation.Improvement strategies on
the basis of Deming cycle of plan,do,check,act (PDCA)model are presented.
Performance evaluation model of financial special funds for prevention of marine
pollution is constructed using analytic hierarchy process.Major features and
performance evaluation results of the management system at various stages are
analyzed,which results in a summary of reproducible management framework within
II
MSA network.Finally,suggestions and recommendations of future work are proposed,
including the construction of government-led financial system,strengthening
management of financial special funds for prevention of marine pollution,and
collaboration with markets and social resources.
In summary,analysis of marine pollution prevention is employed from the
viewpoint of financial specific fund management,which extends practical applications
of corresponding theories.New ideas are provided for integral development of
prevention of marine pollution and financial specific fund management.Service
efficiency of special funds can be improved and long-term administrative systems can
be established by means of fiscal policies.
Keywords:Specific Fund Management,Pollution Prevention
and Control,Budget Accounting,Internal Control and
Supervision,Marine Environment
III
目录
第1章绪论...............................................................................................1
1.1研究背景...........................................................................................1
1.2研究目的和意义...............................................................................2
1.2.1研究意义.....................................................................................2
1.2.2研究目的.....................................................................................2
1.3国内外研究现状...............................................................................3
1.3.1国内外船舶污染防治研究现状.................................................3
1.3.2国内外财政专项资金管理研究现状.........................................8
1.4研究方法和论文结构.....................................................................13
1.4.1研究方法...................................................................................13
1.4.2论文结构...................................................................................15
1.5创新点与不足.................................................................................16
1.5.1可能的创新之处.......................................................................16
1.5.2不足之处...................................................................................16
第2章相关概念及理论基础................................................................18
2.1相关概念.........................................................................................18
2.1.1船舶污染防治概念...................................................................18
2.1.2专项资金管理概念...................................................................18
2.2理论基础.........................................................................................19
2.2.1可持续发展理论.......................................................................19
2.2.2X 非效率理论............................................................................20
第3章船舶污染防治财政专项资金管理现状与难点分析................22
3.1船舶污染防治财政专项资金管理现状分析................................22
3.2船舶污染防治财政专项资金管理难点分析................................23
3.2.1专项资金投入比重低...............................................................23
3.2.2专项资金管理执行不到位.......................................................23
3.2.3专项资金缺乏有效的评价指标...............................................25
第4章F 市海事局船舶污染防治财政专项资金管理案例分析.........27
4.1F 市海事局简介..............................................................................27
4.2F 市海事局船舶污染防治专项资金管理概况..............................28
4.2.1项目设立背景...........................................................................28
4.2.2管理目标...................................................................................28
4.2.3管理主体...................................................................................28
4.2.4管理阶段...................................................................................29