| Promoting green development and promoting harmonious symbiosis between man and nature is an important goal in the current and future development stage of our country.In the past decade,the problem of eco-environmental pollution has been accompanied by rapid economic growth,which has seriously affected the daily life and health of people in some parts of our country.In this context,it has become the consensus of the government and society to attach importance to ecological environmental protection and improve environmental pollution in a timely manner.The 18 th CPC National Congress has placed the construction of ecological civilization in a prominent position.In recent years,it has repeatedly reiterated the importance of green development and ecological civilization construction,indicating the determination of the party and government to manage the environment.Today,China’s environmental governance work has begun to achieve results.However,the fundamental improvement of the ecological environment still has a long way to go.The government plays an irreplaceable role in environmental protection and ecological governance,and financial expenditure on environmental protection is an important source of funds for environmental protection,which is bound to play an important role in the process of environmental protection.Under the background of the current economic downward pressure and the relative shortage of financial funds,it is a doubt in the process of China’s development that whether investing more funds to protect the environment will affect economic development.The purpose of this paper is to investigate the role of China’s current fiscal expenditure on environmental protection in the process of economic development,and to provide corresponding suggestions for the government.This paper first introduces the relevant concepts and theories of fiscal expenditure on environmental protection and economic development,and then analyzes the current situation of fiscal expenditure on environmental protection in China.It is found that there are some problems in the current fiscal expenditure on environmental protection,such as insufficient expenditure scale,excessive regional differences,and fuzzy division of expenditure responsibility.Then,according to the new development concept,the entropy method is used to measure the economic development level of 30 provinces(autonomous regions and cities)in China from 2007 to 2019 from five aspects of innovation,coordination,green,openness and sharing,and the economic development level scores of each province and sub-region are obtained.it is found that there are obvious inter-regional differences in the level of economic development in China,and the differences expand in the development process of 13 years.According to the results of the above calculation,a fixed effect model is established on the basis of fiscal expenditure on environmental protection and other relevant data for empirical analysis,and it is concluded that fiscal expenditure on environmental protection has a good positive effect on economic development.and the promotion effect is the best when the proportion of fiscal expenditure on environmental protection to fiscal expenditure is between 3.67% and4.53%,but most provinces have not yet reached this level.There is still some room for improvement,at the same time,the way that fiscal expenditure on environmental protection affects the level of economic development is mainly that it promotes regional innovation and green development,that is,fiscal expenditure on environmental protection can not only improve the environmental quality of the region,but also promote regional economic development,and the development of green technology is an effective way to promote the common development of economy and environment.According to the conclusion,this paper puts forward relevant suggestions,such as establishing a stable growth mechanism of financial and environmental protection expenditure and ensuring the scale of environmental protection expenditure by means of marketization.We will optimize the structure of environmental protection expenditure,allow environmental protection funds to flow into key areas of governance tasks,strengthen inter-regional exchanges and cooperation,and establish a regular regional collaborative governance mechanism.And through supervision and performance management and other systems to improve the efficiency of the use of environmental protection funds,combined with taxation and other related policies to promote the level of economic development. |
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