近日，财政部印发修订后的《重点生态保护修复治理资金管理办法》（以下简称《办法》），明确 了"十五五"时期山水林田湖草沙一体化保护和修复工程（即"山水工程"）、历史遗留废弃矿山生态修复 工程的财政支持政策，规范资金使用管理，促进生态系统保护和修复。 重点生态保护修复治理资金由财政部会同自然资源部等部门管理。《办法》明确了中央财政奖补标 准。针对山水林田湖草沙一体化保护和修复工程，省内区域项目总投资20亿元及以下的部分，中央财政 奖补比例为75%，超过20亿元的部分，中央财政奖补比例为50%，每个项目奖补金额不超过20亿元；跨 省域项目总投资25亿元及以下的部分，中央财政奖补比例为80%，超过25亿元的部分，中央财政奖补比 例为50%，每个项目奖补金额不超过25亿元。 针对历史遗留废弃矿山生态修复工程，中央财政奖补比例为60%,每个项目奖补金额不超过3亿元。 符合条件的重点生态保护修复治理项目，实施期限为3年。财政部根据年度预算安排，对入库项目 按照补助标准在实施期限内分年度下达资金预算，并预留部分尾款待项目验收合格后下达。 重点生态保护修复治理资金的管理和使用遵循以下原则：坚持问题导向、分清轻重缓急；坚持集中 ...

Core Viewpoint - The Ministry of Finance has revised the "Management Measures for Key Ecological Protection and Restoration Funds," clarifying financial support policies for integrated protection and restoration projects during the 14th Five-Year Plan period, specifically for ecological restoration of historically abandoned mines [1][2]. Group 1: Financial Support Policies - The key ecological protection and restoration funds are transfer payment funds arranged by the central government through the general public budget, aimed at integrated protection and restoration of mountains, rivers, forests, fields, lakes, grasslands, and sands, as well as the ecological restoration of historically abandoned mines [1]. - For integrated protection and restoration projects, known as "mountain-water projects," the central financial subsidy ratio has been increased, with a maximum subsidy of 75% for regional projects, capped at 2 billion yuan, and 80% for cross-provincial projects, capped at 2.5 billion yuan [1]. Group 2: Project Eligibility and Restrictions - The central financial subsidy ratio for the ecological restoration of historically abandoned mines is set at 60%, with a maximum subsidy amount of 300 million yuan per project [2]. - The management measures specify that the ecological protection and restoration funds cannot be used for projects with clear restoration responsibility, projects that do not comply with national control requirements such as natural protected areas and ecological protection red lines, or expenditures on superficial landscape projects like squares and sculptures [2].