Research On The Spatial Effect Of Fiscal Environmental Protection Expenditure Under The Influence Of Government Environmental Preference

"Pollution prevention and control" is one of the three major tasks clearly stated in the report of the 19 th National Congress.The report clearly pointed out that ecological civilization is an inevitable requirement for the harmonious development of man and nature,and the construction of ecological civilization is a fundamental plan concerning the sustainable development of the Chinese nation.At present,the government is paying more and more attention to environmental governance,and the capacity and level of governance are also constantly improving.However,the current direct and indirect effects on fiscal expenditure and the spatial effects based on this in China’s environmental governance have not received attention.To this end,this article attempts to study this issue from both theoretical and empirical perspectives.Based on public risk theory,externality theory and public goods theory,this paper first analyzes the basis of financial energy conservation and environmental protection expenditure,the possible impact and the choice of "environmental" service providers.First,it explores the government’s active involvement in environmental governance through public risk theory,and pays attention to the necessity of "secondary risks" in the governance process;second,analyzes the possible spatial effects of fiscal energy conservation and environmental protection expenditures through externality theory,and at the same time based on reality The development and changes of practice put forward the possible spatial spillover effects of environmental governance;third,through the theoretical analysis of public goods,it is believed that environmental protection,as a public service,has both non-exclusive and non-competitive nature,but in reality,due to consumption The appearance of the image makes environmental protection products not pure public goods in the classical sense of finance.Therefore,in the choice of the provision method,it can be considered that the government and the market cooperate to provide the realization.Secondly,this article uses empirical methods to discuss the effect of fiscal energy conservation and environmental protection expenditure on the background of the current government’s increasing emphasis on environmental governance.Based on the principal component analysis,the comprehensive evaluation index of environmental governance effectiveness is designed,and the spatial rational Dubin model is constructed by introducing the limited rational preference variable to test the spatial externality of direct and indirect effects of government fiscal environmental protection expenditure.It was found that the lack of environmental preference and its heterogeneity under the combined influence of multiple factors can easily lead to the lag of government governance actions and the existence of inter-regional differences;the unclear division of environmental responsibilities,resulting in the existence of "financial environmental expenditure coordination" in the absence of environmental preference The following are difficult to achieve;government fiscal environmental protection expenditures have a guiding effect on social environmental governance investment,and have a stronger positive externality under the influence of environmental preferences.Finally,based on theoretical and empirical analysis results,this article provides effective policy recommendations for creating a more scientific and effective fiscal environment governance policy system,and giving full play to the enthusiasm of the government,market,and society for environmental governance.In view of the current spatial “squeeze out” effect of fiscal expenditure caused by unclear division of powers,it is recommended to deepen the reform of local environmental governance powers;for the current weak role of social capital in environmental governance,it is recommended that the government adopt PPP and other methods to strengthen the Capital cooperation;In order to achieve an organic combination of economic development and environmental governance,and achieve qualitative growth,this article suggests green transformation of industrial structure to promote green and sustainable economic development.