一般而言，化石燃料补贴的财政支出巨大，给国家预算带来负担，同时补贴可能会带来消费过度和能源使用效率低下的问题，导致进口贸易额增加，从而对国家财政的收支平衡产生负面影响。市场效率低下也会导致燃料短缺。财政补贴和补贴改革都有可能引起通货膨胀——支持补贴所带来的财政赤字可能会提高通胀率，减少补贴则意味着燃料价格的上升，这也有可能提高通胀率。此外，化石燃料补贴政策影响能源投资决策。人为压低燃油价格可能会频繁导致燃料的意外用途和走私。对化石燃料补贴的这些关键点经社会成本进行讨论之后，本报告对改革补贴政策的潜在益处、政治和技术挑战进行回顾，最后通过观察不同国家对改革化石燃料补贴方案，尝试解答如何改革化石燃料补贴、如何降低能源价格、改革的起点在哪里、如何管理改革的影响等若干问题。
In general，fossil fuel subsidies，with huge financial expenditures，bring about a burden to a country’s budget，while they can also lead to over-consumption and inefficient use of energy，resulting in an increase in import trade，which will negatively affect the country’s fiscal balance. Low market efficiency can also cause fuel shortages and both financial subsidies and subsidy reforms are likely to cause inflation. In addition，fossil fuel subsidy policies influence energy investment decisions. Lowering fuel prices may frequently lead to the accidental use of fuel and smuggling. After discussing these key political，economic and social costs for fossil fuel subsidies，this paper reviews the potential benefits，political and technological challenges of the reform subsidy policies，and finally attempts to address how to reform fossil fuel subsidies，where to start the reform and how to manage the impact of reform and other issues by observing the reform fossil fuel subsidy schemes in different countries.
