Study On Fiscal Expenditure Policies Of Guangdong Province For Promoting Environmental Protection

So many environmental issues have taken place recent years, and makes people concerned it. Guangdong Province as an economic developed province in our country has also paid attention to tackling the environmental problems. In recent years, Guangdong Province has increased the fiscal expenditure on environmental protection and obtained better results on environmental protection work. However, Guangdong is also facing a series of problem, like shortage of funds, low efficiency and waste about the fund, the unreasonable structure unreasonable of the environmental protection funds. In this case, it’s necessary to analyze the financial expenditure policy, scale, structure of environment protection, and to give suggestions to improve the efficiency of fiscal expenditure.Firstly, starting with the basic theory about fiscal expenditure of environmental protection, define the concept of fiscal expenditure of environmental protection and its mechanism of action, takes the theory of public goods, externality theory and sustainable development theory as the theoretical support for the necessity to use fiscal expenditure to get involved the environmental protection. The second is the point and innovation of this paper, namely the research on the current fiscal expenditure of environment of Guangdong Province: the fiscal expenditure policies of environmental protection and the effectiveness of current environmental protection and using related data of Guangdong Province to analyze the scale, structure of fiscal expenditure, using the Stata software to establish the OLS model to analyze the effect of environmental protection fiscal expenditure on pollution abatement. Finally, combined with the current fiscal expenditure polices about environmental protection of Guangdong Province and empirical results analysis of Guangdong Province, to point out the deficiency of the current fiscal expenditure on environmental protection and give the suggestions to improve the efficiency of fiscal expenditure on environment protection of Guangdong Province.