| In order to fight the battle against pollution and to further optimise environmental quality,the government’s finance department has been increasing its funding for environmental protection.However,the increased investment in environmental protection funds has also brought a series of challenges in fund management.The effectiveness of fund management is directly related to the effectiveness of the use of funds and the level and quality of public services provided by the ecology and environment sector.How to give full play to the effectiveness of environmental protection funds and optimise the management of special funds for environmental protection has undoubtedly become an important issue in the study of the construction of ecological civilisation and the improvement of the government’s governance capacity.City Y is a county-level city in the east,and in recent years is in a critical period of high-quality economic and social transformation and development,so it needs to carry out in-depth environmental protection work and realize the transformation of economic development from rough and loose to green and low-carbon.In recent years,the finance department,as the main body of environmental protection funds management,and the business department coordinate with each other to do a good job in fund management,to a certain extent,to provide protection for environmental protection and pollution prevention work in Y city.However,the management of funds needs to be optimised in order to ensure that the economic and social benefits of environmental protection projects are better utilised after construction.Based on a review of relevant theories such as New Public Management Theory,Public Goods Theory and Government Performance Management Theory,this paper combines questionnaires and interviews to analyse the problems and reasons for the management of environmental protection funds in city Y,and proposes countermeasures for further optimisation of the management of environmental protection funds in the city.The study found that the management of special funds for environmental protection in Y still suffers from unreasonable allocation of funds;insufficient tracking and management of the use of funds;inadequate follow-up supervision of funds;and insufficient performance evaluation of the use of funds.The main reasons for this are:the lack of a system to ensure the management of funds;the lack of capacity to plan the use of funds;the partial absence of funds supervision;and the unreasonable setting of the department for evaluating the performance of funds.In order to solve the above problems,the optimisation of the management of special funds for environmental protection in Y City can be promoted in the following ways: improve the mechanism for the allocation of funds,the main body of fund management to strictly control the project audit,the timeliness of fund allocation into the performance assessment of business departments,reasonable co-ordination and planning of the allocation of precipitated funds;optimise the mechanism for monitoring the progress of the use of funds,the establishment of a linkage mechanism between the construction of environmental protection projects and the allocation of funds,and the transformation of financial department managers their roles and strengthen the internal control of the main body of fund management;rationalise the mechanism for supervising the use of funds,with the finance department carrying out financial supervision and inspection work,the audit department auditing the whole process of funds,introducing public supervision into the fund supervision mechanism,and pursuing responsibility for the results of supervision and assessment;effectively promote performance evaluation of fund management,strengthen the construction of the management staff,and incorporate job performance assessment into the performance appraisal mechanism,combine the actual development of fund performance evaluation methods and strengthen the application of performance evaluation results. |