Research On The Performance Of Environmental Protection Fiscal Expenditure In China

Since the reform and opening up,in order to change the backward situation of economic and social development,governments at all levels pay more attention to the economy than environmental protection.The reality of attaching great importance to the economy and indifference of the environmental protection was promoting rapid development of economy and society,but also brought about increasingly serious pollution problems.In order to improve the environmental quality,China set up 211 expenditure subjects in 2007,mainly reflecting the financial expenditure on environmental protection,and highlighting the country’s attention to environmental protection.However,the recent emergence of environmental pollution problems and the emergence of new forms of pollution indicating that the financial investment has not fundamentally curb the trend of further deterioration of environmental pollution.Therefore,it is necessary to carry out systematic analysis and research on the development,use and pollution control effect of environmental protection finance expenditure,and provide scientific suggestions for improving the performance of financial funds.This paper takes the performance of environmental protection fiscal expenditure as the main line of research.First,it combs the basic theory of financial performance,and then analyzes the current situation,existing problems and causes of current environmental protection expenditure.Finally,the empirical research is carried out,and the countermeasures and suggestions are put forward.This paper first arranges the basic theory of financial expenditure performance of environmental protection.On this basis,it analyzes the current situation of setting up,the development,the fund allocation and channel of the financial expenditure of the environmental protection.It is found that there are five aspects of the problem,including a steady growth in Chinese environmentalprotection expenditure,the local government’s attention is not high,the scale of fiscal expenditure is too small,the regional expenditure difference is relatively large,the effect of environmental pollution control is not obvious.In the empirical research,the financial efficiency index and the performance evaluation system of the performance index are established.The data envelopment analysis(DEA)is used to analyzes the environmental protection from the aspects of environmental protection affairs,basic prevention,pollution control and energy saving.At the same time,the performance of environmental protection fiscal expenditure has been analyzed emphatically since 2007.The results show that the performance of financial expenditure at the national level has been improved year by year,and it can optimize the performance of the expenditure structure and other ways to further enhance the performance.The gap between the provinces(municipalities and autonomous regions)is obvious,and performance should be improved by narrowing the gap.Environmental protection has the characteristics of typical public goods,simply rely on the market mechanism can not achieve the required environmental protection of the scale of investment.Financial expenditure of environmental protection has important guidance and stimulating effect on investment in environmental pollution control,and has an impact on its development speed and direction directly.In this paper,through the study of the impact of environmental expenditure on environmental pollution control investment,it is found that the performance of fiscal expenditure on investment in environmental pollution control is decreasing.There are four main reasons.First,lack of scale;the second is the proportion of urban infrastructure construction investment is too large;third is the investment structure of industrial pollution control;fourth,the provinces(municipalities and autonomous regions)investment gap is large.In view of the current situation of environmental expenditure,this paper puts forward four suggestions: First,from two clear powers,including the government and the market,the central and local level,the second is to establish a stablesource of funds;third is to strengthen the top design;fourth is to improve the functional performance.