Research On The Efficiency Of Fiscal Environmental Protection Expenditure In Henan Province

As economic resources,financial capital is scarce,especially the outbreak of the present financial income more affected,in the first quarter of 2020 in China affected by the phases of fiscal revenue,fiscal revenue growth is slowing,will lead to more pronounced contradiction of fiscal revenues and expenditures,and saves the financial fund include financial environmental protection funds is the top priority.At the same time,the current environmental situation is very complicated and we are facing in henan province fiscal spending on environmental protection for years in henan province is relatively small,the proportion of fiscal expenditure and fiscal expenditure efficiency environmental protection how related to fiscal sustainability problems,related to the healthy development of national economy,therefore improve the efficiency of fiscal expenditure efficiency including fiscal spending on environmental protection is very important.In the process of the use and management of fiscal environmental protection funds,moral hazard in principal-agent and waste of fiscal environmental protection expenditure funds caused by the government's pursuit of budget maximization in the bureaucratic model can be seen that it is necessary to realize the efficiency of fiscal environmental protection expenditure.Through analysis contrast and environmental conditions around the city of henan province and the total fiscal spending on environmental protection,three phase envelope analysis based on DEA method,the 17 cities in henan province 2014-2018 years of data on the first stage efficiency evaluation,found that the vast majority of 17 cities in henan province level finance environment protection problems of redundancy or inadequate spending,leading to the fiscal spending on environmental protection input and output is lower,influence the final fiscal expenditure efficiency,environmental protection and dig out the influence factors of the efficiency of the differences between different cities.Secondly,through stochastic frontier analysis,the relaxation variable and constructed environmental variable of fiscal environmental protection expenditure are regressed,and then the adjusted fiscal environmental protection expenditure is obtained.Then the adjusted fiscal environmental protection expenditure is used to evaluate the efficiency of fiscal environmental protection expenditure without random interference and environmental factors,and the factors affecting the efficiency of fiscal environmental protection expenditure are explored.In order to enhance the efficiency of financial environmental protection expenditure and improve the overall environmental governance level of Henan Province,the following reasonable Suggestions are made: Strengthening fiscal and environmental protection expenditure management;We will transform the economic development model and adjust the industrial structure.