The Comparison Of Environmental Expenditure Efficiency Among Each Provincial Government In China

Now, we have a improvement in the standard of living, but the rapid development of economic accelerate the destruction of the environment at the same time. The contradiction between the environment and the development of economic is increasingly sharp. Environment, sustainable and harmonious development of economy and society has been the focus of attention. Environmental protection has a significant external effect, so it belongs to public goods, government departments bear the irreplaceable role, and they are the major supplier. Meanwhile, because of the environmental protection has obvious regional characteristics, the local government is the essence of environmental protection executor. In2007, government begin the budget revenue and expenditure reforms, at that time, the energy-saving and environmental protection expenditure is officially included in the scope of the statistics of government expenditure. Since then, government is not simply to the overall size and growth rate of the economy as the government performance assessment indicators, considering the development of economic capacity constraints of ecological carrying capacity of the environment and resources, and it is helpful to improve the quality of economic transformation and economic growth mode.In this paper, data shows that the total amount of energy saving expenditures steadily increased, the growth rate gradually stabilized, indicating that environmental protection has become an institutionalized government daily management job. The local government spending accounts for more than95%of the national energy saving expenditures, local government is further illustrated by the actual implementation of environmental protection work. The central government will exert its macro-control functions, is responsible for the preparation of energy saving capital expenditures in all regions, governments at all levels clear division of labor. But this is not match the status of environment, the environmental protection is gradually strengthened, but it did not get the desired effect in return. The efficiency of environmental fiscal expenditure is seriously questioned by residents.In the paper, using DEA model and SE-DEA model to calculate the efficiency of local environmental fiscal expenditure, and make a comparison between every province. The research tell us the geographical distribution of local environment fiscal expenditure is very uneven, the overall level is very low, the proportion of the effective provinces is also very low. The environment and the development of economy and society get into the contrary road. On the other hand, local environmental fiscal spending is in the stage of decreasing returns to scale. In order to improve the environmental spending, we should allocate the resources rationally. On the basis of this evaluation results, we use the cluster analysis method to research the relationship between social endowment and environmental fiscal spending efficiency. We find that the efficiency of environmental fiscal spending is positively correlated with the local fiscal autonomy, the economic development level, the residents’ educational level, and is negatively correlated with the size of government. The size of population should be controlled within a proper range, and is adapt to the capable of resources and ecological carrying capacity of the region. The efficiency of environmental fiscal expenditure and the social endowment have a complementary relationship.On the basis of the empirical analysis in this paper, for enhancing the efficiency of environmental finance local government spending, we put forward the following five-point policy proposals.First, strengthen the environmental management work of government, establish a sound management system.Second, improve the match degree between environmental expenditure and social endowment, to achieve the effective government management.Third, the rational of financial resources, control the spending of government to an appropriate scale.Fourth, analysis the social endowment of the region deeply, adjusted them to improve the efficiency of environmental fiscal expenditure. Fifth, establish the evaluation system of the work of environmental protection, in order to evaluation the performance of government.