Study On The Efficiency Of Financial Environmental Protection Expenditure And Its Influencing Factors In Shandong Province

Since the reform and opening up,China's economy has been growing rapidly for more than 30 years.Although the economic growth rate has slowed down in recent years,it is still an important engine of world economic growth.Behind these economic achievements,China's environmental pollution is becoming increasingly serious,and the environmental carrying capacity is facing a huge challenge.How to deal with the relationship between economic development and environmental protection has gradually attracted the attention of governments at all levels.In 2007,China set up a special fiscal expenditure subject for environmental protection,and the absolute amount of fiscal expenditure on environmental protection is increasing year by year.The government,as the main body of environmental governance,exercises the function of environmental governance,and its effectiveness depends on both the scale of fiscal investment in environmental protection and the use efficiency of fiscal funds.Therefore,it is of great practical significance to evaluate the efficiency of fiscal expenditure on environmental protection.This paper takes the efficiency of fiscal environmental protection expenditure as the main line of research,clarifies the research background and research significance,sorts out relevant research literature at home and abroad and conducts a brief literature review,determines the main research methods,and clarifies the innovations and deficiencies of this article.The related concepts are defined,and the externality theory,public goods theory and principal-agent theory are explained.The third chapter analyzes the overall pollution status of Shandong Province and the fiscal environmental protection expenditures,and analyzes the "three wastes" discharge of wastewater,waste gas,and solid waste from 2010 to 2017 in Shandong Province.From the perspective of public fiscal expenditure and GDP ratio,the financial and environmental protection expenditure of Shandong Province is analyzed.The scale of financial and environmental protection expenditure of Shandong Province is compared with 31 regions in the country,and the financial and environmental protection expenditure of various cities in Shandong Province is analyzed.Chapters 4 use the DEA-SBM model with undesired output to evaluate the efficiency of fiscal and environmental protection expenditures in 17 cities in Shandong Province from 2010 to 2017.Selecting energy conservation and environmental protection expenditures as input indicators for efficiency evaluation will be able to Wastewater discharge,chemical oxygen demand discharge,ammonia nitrogen discharge,sulfur dioxide discharge,and smoke(powder)dust discharge,which represent the state of environmental pollution,are used as outputindicators.The MAXDEA software was used to calculate the comprehensive technical efficiency value,pure technical efficiency value and scale efficiency value of each city and year of 17 cities in Shandong Province from 2010 to 2017,and analyzed and compared from the horizontal and vertical perspectives.Immediately afterwards,an analysis of the improvement results of the input indicators and some output indicators was carried out.In Chapter 5,the efficiency of fiscal environmental protection expenditure in each city is used as the explanatory variable.The degree of fiscal decentralization,the level of economic development,the scale of foreign investment use,the level of environmental protection expenditure,and the population density are used to construct a Tobit restricted dependent variable regression model to further explore the impact on Shandong External factors of provincial fiscal environmental protection expenditure efficiency.The results show that there is a positive relationship between the degree of fiscal decentralization and economic development and the efficiency of fiscal environmental protection expenditure;there is a significant negative relationship between the level of environmental protection expenditure and the efficiency of fiscal environmental protection expenditure.Finally,based on the empirical analysis above,I believe that the following aspects of the fiscal expenditure on environmental protection in Shandong Province exist:(1)the growth rate of fiscal environmental protection expenditure is not stable;(2)there are large differences in the comprehensive efficiency of environmental protection expenditure in Shandong province;(3)redundant investment in environmental protection leads to waste of resources;(4)misallocation of environmental funds.Based on the above problems,the paper puts forward some policy Suggestions to improve the efficiency of fiscal and environmental protection expenditure in Shandong province.(2)clarify the division of environmental protection authority and improve the green performance evaluation system;(3)optimize the use structure of environmental funds and strengthen supervision over environmental investment;(4)strengthen public environmental education and increase public participation in environmental protection.