Research On The Efficiency Of Fiscal Expenditure On Environmental Protection In China

Building an ecological civilization is a great historical mission and an important agenda.Socialism with Chinese characteristics has now entered a new stage of development.To apply the new development philosophy,foster a new development pattern and achieve high-quality development,we still need to vigorously promote the development of an ecological civilization.Financial support is one of the guarantees of environmental protection and plays an indispensable role in improving environmental quality.In 2007,China for the first time added "environmental protection" to the general public budget and made it a special expenditure category.Since then,the scale of the expenditure has been continuously expanded,and many inputs have achieved obvious results.However,there are also many problems in the scale and structure of expenditure,expenditure management and other aspects,which affect the efficiency of the expenditure.It is very important to evaluate the efficiency of China’s fiscal expenditure on environmental protection,timely summarize the achievements and deficiencies of the current fiscal expenditure on environmental protection,and further improve the efficiency.This will not only help China win the fight against pollution,but also promote sustainable ecological and environmental development and achieve the long-term goal of building a beautiful China.Domestic and foreign scholars have studied the efficiency of China’s fiscal expenditure on environmental protection.Some have studied the influencing factors of efficiency to move forward a single step.The commonly used methods are traditional DEA model and Tobit regression.The traditional DEA method is often used to study the efficiency of government expenditure,but this method cannot exclude the influence of environmental factors,and the efficiency measurement values of different regions under different environmental levels are lack of comparability.Therefore,based on previous studies,this paper adopts the revised three-stage DEA model to study the efficiency of China’s fiscal expenditure on environmental protection,so that the final results can more truly reflect the efficiency level of government expenditure.After combing relevant literature,this paper summarizes the merit and demerit of existing research,and clarifies the research ideas and innovation points of this paper.Secondly,it introduces the status quo of China’s fiscal environmental protection expenditure from different perspectives,national level and regional level,and analyzes the existing problems affecting expenditure efficiency of China’s fiscal environmental protection expenditure.Then,this paper uses the three-stage DEA to estimate the fiscal expenditure efficiency of 30 provincial regions in China from 2007 to 2018,and uses Tobit model to analyze the factors influencing the efficiency.It is found that the efficiency of fiscal expenditure on environmental protection in China is generally not high and there are obvious regional differences.External environmental factors have a great impact on environmental efficiency in different regions,and management inefficiency is prominent in some regions,and returns to scale vary in different regions.Regional economic development level,industrialization level,urbanization level,fiscal decentralization and other factor shave different degrees of influence on the efficiency.On the basis of theoretical analysis and empirical analysis,this paper finally gives suggestions to improve the efficiency of China’s fiscal environmental protection expenditure,which mainly includes the following points: strengthening the management of capital expenditure,reasonable decentralization and improving performance evaluation,orderly promoting the urbanization process,improving the ability of grassroots environmental protection work,and continuing to improve the central environmental protection supervision.