Abstract: Different from the traditional leading type of our government, fiscal cooperation needs to be introduced into the top-storey design of the cooperative governance environment. Therefore, for the fragmentation of funds of the cooperative governance environment, the logic of fiscal cooperation, on one hand, generates from reality logic: the gap of the revenue and expenditure, shortage of total investment and irrational investment structure, on the other hand, generates from theoretical Logic: externality, publicity and periodicity of the ecological environment. Based on the view of the financial cooperation，it puts forward to establish the cooperative system of budget, revenue and expenditure, introduce the horizontal transfer payment and perfect the multi-sources for the capital, play a synergetic governance of social integration advantages of resources，to achieve synergy effect．

摘要： 区别于以往政府主导型生态环境治理的模式，生态环境协同治理的顶层设计应引入财政合作的思维。因此，针对当前生态环境治理资金碎片化的问题，地方财政合作嵌入生态环境治理的逻辑机理一方面来自我国地方政府之间财政收支差距比较大、投入总量不足及投资结构差异较大的现实逻辑。另一方面来自生态环境自身公共物品的外部性、公共性及阶段性的理论逻辑。鉴于此，从财政合作的视角提出了地方之间生态环境协同治理需要建立财政预算体系，构建财政合作收支体系、引入横向转移支付体系及完善多元主体利益协调机制的合理化对策，整合生态环境协同治理的社会资源，实现协同功效。