Efficiency Comparison Of Environmental Fiscal Expenditure And Analysis Of Influencing Factors Among Regions Of China

The rapid development of China’s industrialization has brought rapidly economic growth, but this is at the expense of the environment for the development of the cost, and it has become a bottleneck of China’s economy moving forward continually. Before extensive mode of growth brought about waste of resources, environmental pollution problems and the natural environment has been severely damaged, people’s personal experience of environmental issues and appeals force beautiful environment On the agenda. The Eighteenth National Congress of the CPC has ecological civilization construction included four in one building, proposing to establish the most stringent source protection system, damage compensation system, accountability system and improve environmental management and ecological restoration system and so on, which give environmental protection system security. Accelerating the transformation of economic development and industrial structure adjustment also reflects the purpose of protecting the environment and promoting economic development and environmental protection coordination. But environment as public goods or quasi-public goods should rely on the government to provide financial guarantees.Facing increasingly severe environmental situation and the limited financial resources of the environment, how is the efficiency of financial resources of the environment is also crucial to improve environmental protection effect. Making good use environmental evaluation of financial resources is also an important part of the government management performance.Given China’s eastern and middle western there is a huge difference in terms of the natural environment, the level of economic development and population, and the scale of demand for environmental fiscal funds, and industry transferred from the eastern to the western affected the middle and west’s environment to some extent, whether environmental of financial resources effectively control pollution, the efficiency of the three areas to be investigated, how to affect the efficiency of the regional environmental expenditure finance any different to be investigated.This article takes 211 subjects-energy saving and environmental protection expenditures as environmental expenditures. First, reviewing field of relevant study, elaborating the related concept of environmental expenditure, the division of eastern middle and western. Then, on the basis of externality, public goods theory and environmental justice theory, analyzing current situation of environmental fiscal spending of national and three regions, central and western areas of the environment. Thirdly, evaluating the efficiency of environmental expenditures of eastern central and western regions and investigating the factors, which is the core part of this paper.Using DEA method evaluating environmental fiscal expenditure’s efficiency of three regions 2007-2014:First, selecting the energy saving and environmental protection expenditure as efficiency evaluation of input indicators, industrial waste water emissions,industrial waste gas emissions, nature reserves area, forest coverage, treatment rate of urban domestic garbage, greening rate of urban built-up areas, accumulated population benefiting from improvement of drinking water in rural areas, penetration rate rural latrines, total energy consumption as output indicators. Second, applying Deap2.1 software evaluate results:eastern middle and western’s overall efficiency of environmental expenditures were 0.6,0.59,0.61 during eight years, west efficiency is higher than eastern and middle,which has weak difference between three regions;pure technical efficiency mean is respectively 0.987,0.933,0.952, pure technical efficiency values illustrate that every year Eastern is larger than the western and the middle; the overall efficiency value between the eastern,middle,western and whole country almost maintained the same size state with scale efficiency value, the overall efficiency of the three regions is mainly decided by the scale efficiency value.Based on the above evaluation of the efficiency, applying Tobit regression model analyze per apita GDP, population density, urbanization rate, the average years of schooling, fiscal expenditure share in GDP, which probably affect the eastern,middle and western’s Environmental expenditure efficiency.it concluded that:affecting the efficiency of eastern is the average years of schooling, fiscal expenditure share in GDP; the middle efficiency is primarily per capita GDP, population density, urbanization rate; the main factors affecting the efficiency of the western is fiscal expenditure share in GDP.Finally, according to the three areas of fiscal expenditure efficiency and results of empirical analysis, we proposed countermeasures to promote the efficiency of the regional environmental fiscal expenditure.