Research On Expenditure Efficiency Of Environmental Protection Finance

Governments at all levels have always been the direction of efforts to continuously improve the efficiency of fiscal expenditure.In various financial expenditure,the expenditure of environmental protection is undoubtedly in an increasingly important position.This is because the specific public nature of the ecological environment in the decades of rapid economic development has been more serious damage,in which air pollution has become the highest concern of the whole society.According to the 2016 environmental performance index report which is released by the United States Yale University,the air quality of China is the last but one among the 180 countries.Secondly,China is the world's second energy production and consumption country,but because of the large population,the per capita energy resource is at a low level.Coal and water resources per capita is equivalent to the world average of 50%,oil,natural gas per capita resources is only about the world's average level of about 1/15.The lack of energy is a major problem that restricts the development of China,and the energy saving is a long term policy of China.At the same time,China is facing the pressure from the international carbon emission reduction.On the eve of the Copenhagen Conference on climate change,China has made a responsible commitment to the world:by 2020,China's GDP per unit of carbon dioxide emissions will decrease by 40%to 45%compared to 2005.The government,which is the main body of the supply of public goods,plays an irreplaceable role in environmental protection.The government assumes the duty of energy conservation and emission reduction.According to the Ministry of finance to develop "government revenue and expenditure classification reform plan" and "2007 government revenue and Expenditure Classified Subject",China fully implement the government revenue and expenditure classification reform from January 1,2007.In the 17 category of expenditure functional classification,the first independent set of the 211 environmental protection expenditure functional subjects,mainly reflects the government's environmental protection functions in the implementation of the expenditure incurred.Since then,the environmental protection work of the government become visual transparency,and it will change government officials ingrained "only GDP" theory,put the overall size and growth rate of the economy as the government performance evaluation index.At present,the problem of haze and environmental protection has become a constraint to the development of China's social and economic development of a node,and the government funds increased year by year.In March 5,2015 the Ministry of Finance submitted to the twelve National People's Congress of the three session of the review of the "2014 central and local budgets and the draft central and local budgets for 2015 report",and it shows that,although the annual revenue growth by two digit growth into a new stage,but in this year,air pollution control funds budget will be 11 billion 550 million yuan,which increase 9.5%compared to last year;and energy saving reduction of subsidies is 47 billion 850 million yuan,increase 40.4%compared to last year.In environmental protection,financial investment,promotion subsidies for new energy vehicles,especially electric car subsidies occupied a large share of financial funds,this paper based on the perspective of energy conservation,it is of great importance to study the capital efficiency of fiscal expenditure.In this paper,we first establish the evaluation indicators of environmental finance efficiency,that is,the government's financial investment as a financial input to the corresponding energy-saving emission reduction as a financial output to pure electric vehicles for the study,from energy,carbon emissions,reduce air pollution And select the conventional public transport and energy-saving residential as a reference object to pure electric vehicles,for example,based on energy-saving,carbon emission reduction and reduce air pollution point of view the efficiency of government spending on environmental protection.Finally,the three integrated to build a unified index of environmental protection and financial efficiency of the overall expenditure,the overall efficiency of environmental finance by 40%of the reduction of the weight of the focus of environmental pollution,environmental protection,fiscal expenditure efficiency,30%%Weight of the carbon emission reduction point of view of environmental finance expenditure efficiency of the three are added.The empirical data show that,without considering the factors of pure electric vehicle industry development,only considering the environmental factors of pure electric vehicles for energy saving and emission reduction,the government environmental finance expenditure efficiency of YISHION electric vehicle as an example to calculate the relatively low.From the pure electric vehicle financial expenditure effect of this example,improve the efficiency of fiscal expenditure is not feasible.