Environment Protection Of Local Government Budget And Expenditure Performance Research

Environmental protection of local government budget spending as an important source of environmental protection funds,its budget expenditure performance to improve environmental protection at present,China's ecological environment has important significance.Improve the system of local budget management system is the important measure of security environmental protection investment budget effectively use.On how to improve the local fiscal budget expenditure performance,for the purpose of environmental protection to the budget of budgeting,budget approval,budget implementation and budget evaluation as the main line,through the quantitative analysis of the typical area,hebei,tianjin,yunnan province and hainan province environmental protection investment to use performance,comprehensive,thoroughly shows the local government environmental protection practical organization and management,environmental protection concept and legal functions and so on,summarizes the general characteristics of the governance of environmental protection under the local government.Based on environmental protection,financial budget,financial expenditure performance of related concepts,basic theory of environmental protection,environmental protection of local government function positioning as a starting point for relevant content,which laid a foundation for research.In terms of budget,analysis the budgeting main body the authority of the attribute,diverse features and coordination functions,this paper expounds the budget organization,budget procedures and principles and methods of budgeting shows that the importance of budgeting as a starting point in budget management link.Based on the environmental protection of local government in the budget of budgeting main body is not sound,unreasonable budget cycle,poor budgeting method applicability problem,put forward to ensure budget authority,diversity,coordination,set up professional institutions,learning from the methods of performance budget and other related advice.In terms of budget approval,around the main budget approval,budget,content of examination and approval,budget approval process and budget supervision of examination and approval and other factors.Based on the budget approval in lack of budget supervision content integrity of examination and approval,the approval process and approval time is not reasonable,put forward to ensure budget examination and approval of transparency,comprehensiveness,adjust the budget examination and approval procedures and time of examination and approval,to clear the importance of environmental protection of local government funds,local governments should strengthen the legal system for examination and approval of the budget.In terms of budget implementation,analyzes the budget implementation main body,content of budget implementation,budget supervision system and budget adjustment from four aspects.Based on the budget implementation in the budget in the process of budget implementation main body lack of governance structure,configuration and allocated budget,budget implementation deviation problems such as insufficient supervision system and budget implementation,proposed should strengthen the coordination of internal and external supervision subject,follow the principle of environmental protection fund balance,overall consideration,the ratio between the scientific and reasonable configuration of each environmental subject is the key to improve environmental protection funds use performance.In terms of budget review,according to local eia in our country is lack of effective combination of qualitative and quantitative analysis,based on our budget,budget evaluation index system of evaluation subject and budget evaluation,environmental performance evaluation practice and experience of developed country for reference,points out that the fiscal expenditure in the assessment link performance improvement of three dimensions.To discuss relevant factors for evaluation of benchmark,establish relevant input index and output index,and using the DEA model to hebei,tianjin,yunnan province and hainan province four areas of environmental protection input and output are compared and objective analysis.Based on the above investigation,the conclusion is as follows: first,bring short-term economic interests at the expense of the environment is not feasible,theright point for the environmental protection of local government functions is the key to do real environmental protection;Secondly,build perfect environmental budget management system is to strengthen scientific management on the basis of environmental protection;Third,the reasonable environmental protection budget process is the basis of the normal operation of security environmental protection funds;Fourthly,diversification of the budget management is the promoter of optimal allocation of environmental resources,multiple subject budget monitoring in environmental protection plays a dominant role in the budget expenditure management;Fifthly,optimizing the reasonable distribution of the environmental protection funds and use are the breakthrough to promote environmental protection budget expenditure performance.Improve local fiscal expenditure performance should from the aspects of environmental protection,but its center of gravity is still green link budget,and based on the above study and put forward relevant policy Suggestions.