Research On The Efficiency Of My Country's Environmental Protection Fiscal Expenditure And Its Influencing Factors

China’s economy has been in a state of rapid growth under the drive of reform and opening up.However,the rapid economic growth has brought serious pollution to the environment,coupled with people’s "blind optimism" and "environmental priceless theory" cognition,did not realize that environmental problems have seriously hindered the development of the economy.In 2007,"Environmental Protection " was included in the government budget as a formal budget income and expenditure subject.Environmental protection issues,like education and medical issues,are regarded as a part of the daily work management of the government.Nevertheless,the environmental situation hasn ’ t been effectively improved.The efficiency of environmental fiscal expenditure is low and fiscal expenditure isn’t proportional to environmental protection.Therefore,it is important to study the efficiency of fiscal expenditure on environmental protection and to explore the factors that affect the efficiency of fiscal expenditure on environmental protection in order to improve the efficiency of fiscal expenditure on environmental protection.The goal of this paper is to study the efficiency of fiscal expenditure on environmental protection in China and its influencing factors.This paper first expounds the theoretical basis of the efficiency of environmental protection financial expenditure;Secondly,makes a statistical analysis of the environmental protection financial expenditure in China and makes a statistical analysis of the efficiency of environmental protection fiscal expenditure.Then,according to the panel data of environmental financial expenditure of 30 provinces in China from 2007 to 2017,the corresponding input and output indexes are selected,and the DEA-Malmquist model is used to evaluate the efficiency of environmental protection fiscal expenditure in China.On the basis of which the comprehensive efficiency calculated by DEA model is taken as the explained variable.The research in this paper shows that the efficiency trend of environmental protection fiscal expenditure in China fluctuates obviously and lacks relative stability.On the whole,the efficiency of environmental protection fiscal expenditure in China is low.There are obvious differences in the efficiency of environmental protection fiscal expenditure among provinces.The efficiency of fiscal expenditure on environmental protection in the western region is inferior to that in the central and eastern regions,and the efficiency in the western region is also lower than that in the whole country.The level of economic development and fiscal decentralization have a significant positive impact on the efficiency of environmental fiscal expenditure,while the process of urbanization,the level of industrialization and the level of public education have a significant negative impact on the efficiency of environmental fiscal expenditure.The population density did not pass the significance test.