Research On The Carbon Reduction Effect Of Financial Expenditure On Energy Conservation And Environmental Protection ——Based On An Analysis Of Resource-based Cities

"China will scale up its national intended Nationally Determined Contributions by adopting more vigorous policies and measures,strive to reach the peak of carbon dioxide by 2030,and aim to achieve carbon neutrality by 2060." In order to achieve China’s carbon peak carbon neutral strategic goal,industries and regions with high carbon emissions will face greater pressure on energy conservation and environmental protection.Finance is the foundation and important pillar of national governance,and it plays an important role in promoting energy conservation and environmental protection and realizing the national dual-carbon strategy.This paper takes resource-based cities with high carbon emissions and high carbon emission intensity as the research object,and analyzes the carbon reduction effects of their energy-saving environmental fiscal expenditures.At present,the research on the carbon reduction effect of the energy-saving and environmental protection fiscal policy is mostly concentrated on the theoretical level,or limited to the empirical analysis at the provincial or even the national level,with little attention to key industries and key regions;the fiscal research on resource-based cities is also constrained to fiscal There are few literatures on the scale and structure of expenditures that combine the three.Through literature review and theoretical analysis,this paper believes that energy conservation and environmental protection expenditures can have a positive effect on related fields along the carbon-neutral technology roadmap.In the status quo,this article summarizes the practices of typical resource-based cities（Tongchuan City in Shaanxi Province and Pingxiang City in Jiangxi Province）on the basis of introducing energy-saving emission reduction and carbon emissions in my country,and analyzes the impact of energy-saving and environmental protection expenditures on carbon emission reduction in resource-based cities.At the same time point out related issues.In the empirical part,this paper uses the panel data of 55prefecture-level cities to verify the carbon reduction effect of energy conservation and environmental protection expenditures from 2013 to 2020.It explains the effects of energy conservation and environmental protection expenditures on carbon emissions of different resource-based cities by region and category,and uses interactive terms.Demonstration of the different effects of energy conservation and environmental protection expenditures at different stages of economic development.The intermediary effect verifies that energy conservation and environmental protection expenditures affect carbon emission reduction through factors such as industrial structure,energy endowments,forest carbon sinks,and technological level.Based on practice summary and empirical analysis,this article puts forward policy recommendations to increase the carbon reduction effect of energy conservation and environmental protection expenditures.The main points are as follows: increase environmental protection fiscal expenditures,improve financial integration capacity;adjust environmental protection fiscal expenditure structure,and harmonize the relationship between central and local governments,Funding focus on key areas;strengthen the coordination of environmental governance behaviors,focus on the coordinated governance of pollution reduction and carbon reduction;strengthen the supervision of energy conservation and environmental protection fiscal expenditures,incorporate carbon emissions into the scope of performance evaluation,and improve the carbon reduction effect of energy conservation and emission reduction expenditures.