【摘要】 污染防治已进入攻坚期和深水区，剩下的都是“难啃的硬骨头”,要实现深入打好污染防治攻坚战目标，不仅需要付出比以往更多更艰苦的努力，更需要有的放矢、采用恰当的策略、战术和方法，兼顾效果和效率，亦即深入打好污染防治攻坚战不仅要打得好，更要打得巧。因此，在当前经济形势下，在财政预算收紧和人力物力有限的条件下，迫切需要对深入打好污染防治攻坚战各项政策措施开展全面深入的费用-效益分析(以下简称费效分析),以寻求实现污染控制目标的低成本和有效的污染控制战略、措施和政策。对污染防治攻坚战全面深入地开展费效分析具有重大意义：有利于实现攻坚目标，确保攻坚战的有效性；有利于降低实现攻坚目标的成本，确保攻坚战的经济合理性；有利于优化实施攻坚措施，确保攻坚战的科学性；有利于防范化解攻坚风险，确保攻坚战的稳定性。费效分析广泛应用于国外环境政策的制定实施，近年来在我国环境政策决策中也逐步得到重视和应用发展，但同时也面临理论和方法不完善、数据基础相对薄弱、专业人才力量不足等问题和挑战。建议从四个方面大力推动开展污染防治攻坚战费效分析：一是将费效分析纳入攻坚战决策与实施全过程，二是构建完善费效分析理论框架和技术方法体系，三是系统整合完善费效分析基础数据，四是加强费效分析人员队伍建设。更多还原

【Abstract】 Pollution prevention and control in China has entered a critical period and a deep-water zone.“The rest is the hard nut to crack.” In particular, not only to achieve pollution prevention and control objectives, but also to avoid achieving the goal in a cost-regardless manner, it takes more hard work than before and requires to adopt more targeted, appropriate strategies, tactics and methods, which take into account both effects and efficiency, that is, the battle against pollution must be not only “accomplished”,but also “tactfully”.Therefore, under the conditions of the current economic situation, the tightening of financial budgets and the limited human and material resources, it is urgent to carry out comprehensively and in-depth cost-benefit analysis(hereinafter referred to as CBA) on various policy measures for further promoting the nationwide battle to prevent and control pollution, seeking low-cost and effective pollution control strategies, measures and policies which can achieve pollution control objectives.It has a great significance to carry out comprehensively and in-depth the CBA on pollution prevention and control.It is conducive to achieving the goal of tackling the problem and ensuring the effectiveness of the tough battle; it is favorable for reducing the cost of achieving the goal and ensuring the economic rationality of the tough battle; it is beneficial to optimize the measures which solve the problems and ensuring the scientific nature of the tough battle; it is propitious to preventing and resolving the risk of project and ensuring the stability of the tough battle.CBA is widely used in the formulation and implementation of foreign environmental policies.In recent years, it has gradually gained attention and applied in decision-making of China’s environmental policy.However, it also faces a series of problems and challenges, such as imperfect theory and methods, relatively weak data foundation, and insufficient professional talents.It is suggested that the CBA of pollution prevention and control should be vigorously promoted from four aspects: first is to incorporate the CBA into the whole process of decision-making and implementation of the tough battle, the second is to build a complete theoretical framework and technical method for CBA,the third is to integrate the basic data of CBA,and the last is to strengthen the construction of the team of CBA analysts.更多还原