Research On The Effect Of Financial Energy Saving And Environmental Protection Expenditure Based On The New Performance Budget

The report of the 19 th National Congress of the Communist Party of China puts the construction of ecological civilization in a prominent position and emphasizes the integration of the construction of ecological civilization into all aspects of economic and social development in order to promote the formation of a new pattern of modernization in the harmonious development of man and nature.How to improve the quality of energy conservation and environmental protection work,improve the level of energy conservation and environmental protection funds guarantee and the effect of fund use have become important issues of social concern and key academic research topics.For a long time,the development of energy conservation and environmental protection in my country has largely relied on the continuous investment of government finances.The academic research on the effects of fiscal energy conservation and environmental protection expenditures mainly focuses on the performance and efficiency of fiscal energy conservation and environmental protection expenditures,focusing on the relationship between input and output.Relationship.However,the direct output of expenditure is not the ultimate goal of expenditure,so the research results are difficult to measure the true effect of fiscal energy conservation and environmental protection expenditure.The new performance budget management model focuses on results-oriented and pays more attention to the effects of public services.The direct effect of fiscal energy conservation and environmental protection expenditure is the actual output brought about by fiscal expenditure,and the indirect effect is to understand the public’s satisfaction with energy conservation and environmental protection from the public’s perspective,because the public is the direct perception of the effect of fiscal energy conservation and environmental protection expenditure and the ultimate benefit By.Therefore,the research on the effects of fiscal energy conservation and environmental protection expenditures based on the new performance budget not only considers the direct effects but also the indirect effects from the public’s perspective,and the effect evaluation is more comprehensive and objective.This article starts from the perspective of the new performance budget,through combing the relevant domestic and foreign literature,combined with the new performance budget management theory,satisfaction evaluation theory,self-perception theory,and externality theory to construct the research logic and analysis framework of this article.First,analyze the current situation of energy conservation and environmental protection in Zhoukou City,including energy conservation and environmental protection policies,fiscal energy conservation and environmental protection expenditures,and the direct effects of fiscal energy conservation and environmental protection expenditures.Secondly,the public satisfaction questionnaire survey is used to investigate the indirect effects of Zhoukou City’s fiscal energy conservation and environmental protection expenditures,and to test the reliability and validity of the questionnaire.Thirdly,with the goal of evaluating the effect of Zhoukou City’s fiscal energy conservation and environmental protection expenditures,it is constructed based on the five aspects of water environment,atmospheric environment,garbage disposal,ecological rural construction and overall quality in energy conservation and environmental protection,based on the public satisfaction questionnaire survey.In line with the indicator system of Zhoukou City’s fiscal energy conservation and environmental protection expenditure evaluation,the analytic hierarchy process and entropy method are used to weight the primary and secondary indicators.According to the weight and the membership degree of the public satisfaction questionnaire,the fuzzy comprehensive evaluation method is used to evaluate the effect of Zhoukou City’s fiscal energy conservation and environmental protection expenditure.Based on the summary analysis of the direct and indirect effects of fiscal energy-saving and environmental protection expenditures,the conclusion of this paper is that the scale of fiscal energy-saving and environmental protection expenditures is small,the effect of fiscal energy-saving and environmental protection expenditures is not good,and the effect evaluation system needs to be further improved.Finally,gradually expand the scale of fiscal energy conservation and environmental protection expenditures,establish and improve the effect evaluation mechanism of fiscal energy conservation and environmental protection expenditures,strengthen the pertinence of fiscal energy conservation and environmental protection expenditures,establish a scientific "view of political performance" guidance,strengthen ecological construction,and clarify the energy conservation and environmental protection responsibilities of the government and the market.Put forward relevant countermeasures and suggestions in five aspects.