Abstract: Under the background of global warming，green development has become a new mode of economic development because of the dual pressures  international economic crisis and slow growth of domestic economy. As an important means of national macrocontrol，fiscal policy plays a very important role in promoting green development. Based on the analysis of the opportunities and challenges that China faces in the process of green development，this paper first gives an account on China’s current fiscal support policy to green development. And then，referring to experiences of foreign fiscal policies concerning green development，the authors put forward that to promote green development，the fiscal support policy should be perfected from by means of collecting ecological tax，of increasing ecological compensation，and of setting up fund of green technology development.

Key words: green development, fiscal policy, ecological compensation, policy supporting, green economy