Study On The Efficiency Of Converting Local Government Economics And Resource Assets To Environmental Liabilities Under The Fiscal Restraint

Due to the difficulty of grasping the fluctuation rule between environment inputs of economic and resources assets and environmental performance,economic performance and environmental performance are separated within local government service performance evaluation system.To calculate the efficiency of provincial governments in China using resources and economic assets to repair environment under the fiscal constraints,this paper selected annual panel data from 29 provinces in China for five consecutive years between 2009?2013,utilized Super-SBM model and regarded fiscal spending of environmental protection index as undesirable outputs to measure.Using the 5-year-averaged environment protection investment to GDP ratio(1.5%)and mean conversion efficiency(1)as the standard,Chinese provinces has been classified into 4 categories:High economic assets inputs/high conversion efficiency;high resources assets inputs/high conversion efficiency;low economic assets inputs/low conversion efficiency;low resources assets inputs/low conversion efficiency.Combining principal function region strategic plan in China,this paper deeply analyzed provincial governmental environmental characteristics and benchmarks.Comparing the degree of related dynamic improvements of conversion efficiency among different provinces of the same year by utilizing the Malmquist index,this paper reflected an overall improvement of conversion efficiency recently and revealed that the dynamic differences of conversion efficiency among provinces increased with years and then leveled off.Therefore,the paper suggests that China should establish information database which include national commonality indicators and provincial specialty indicators of economic and resources assets as well as provincial specialty indicators chosen by governments,social organizations and the public collectively.It is the central government organizations that should choose social organizations to calculate and disclose the efficiency of converting local government economics and resource assets to environmental liabilities;experts of local government performance evaluation from the National Audit Office,the Environmental Protection Department and the Treasury Department should built an audit panel,which is responsible for auditing the measurement results and issuing audit reports regularly.The main contribution of the paper is that the paper incorporated resource assets inputs index into traditional conversion efficiency evaluation,breaking the traditional way of using the single economic assets inputs index to evaluate the local government environmental governance conversion efficiency.