| The general local fiscal revenue budget of Shaanxi province 2019 increased by only 11.07% compared with 2015,while the expenditure increasing highly reached 30.68%.Between 2015 and 2019,the province’s financial self-sufficiency rate is declining year by year;from 47.07% to 40.07%.The gap between government revenues and expenditures is very serious.To alleviate the contradiction between fiscal revenue and expenditure,we should not only grasp the opportunity of The Belt and Road to accelerate the development of local economy,so as to increase local fiscal revenue.Moreover,we must enhance the spending performance by tapping inwards potential,and put every penny to good use which means that supply more public goods and services with less fiscal expenditure.In recent years,society has taken great importance of ecological environmental protection.And the Prefecture level cities in Shaanxi Province have increased corresponding fiscal expenditure scale.As we all known,we can’t promote the sound operation of ecological and environmental undertakings only by expanding expenditure.Therefore,in order to provide well ecological environment sustainably,improving expenditure performance is a better way.In this paper,empirical analysis is used to evaluate the performance of energy conservation and environmental protection fiscal expenditure in 10 prefecture-level cities of Shaanxi province(one sub-provincial city-XI’AN),1 national high-tech demonstration area from 2015 to 2019.Author constructed a DEA-BCC model which take Good air quality days,PM2.5,SO2 and NOX emissions of industrial waste gas,chemical oxygen demand(cod)and ammonia nitrogen emissions of industrial wastewater,ratio of general solid waste comprehensive utilization,surface water quality monitoring section at or better than Ⅲ class water proportion as output indicators,and energy conservation and environmental protection as input indexes.The evaluation results show that the performance level of most cities in Shaanxi province is not high.Through further analysis,there0 are three problems in the performance of energy conservation and environmental protection expenditure in Shaanxi Province,including the rapid expansion of expenditure scale and structural imbalance,lagging budget performance management of cities and counties,and there are few channels for multiple subjects to participate in energy conservation and environmental protection.Factors that restrict the increase of energy conservation and environmental protection performance of fiscal expenditure in Shaanxi are as following.Firstly,assessment of energy conservation and environmental protection pressure and lower itself-sufficiency rate of fiscal restrict local government budgeting autonomy.Secondly,unbalanced industry structure and accelerated urbanization process.Thirdly,the whole life cycle of budget performance management system is not completed.Fourthly,measures which the government to mobilize all parties involved in energy conservation is less.In view of the above-mentioned existing problems and influencing factors,this paper puts forward the following five suggestions in order to improve the financial expenditure performance of energy conservation and environmental protection in Shaanxi Province.First of all,we should keep expenditures at an appropriate scale and optimize their structure.Then,we will improve the performance-based budget management system for cities and counties with full coverage and effective constraints on the participation of third parties.Next,reduce the proportion of secondary production and industrial technological transformation in parallel.Furthermore,enhance energy conservation and environmental protection civic education and public infrastructure development.Last but not least,social capital and government and universities should be jointly built,co-managed and shared in energy conservation and environmental protection.In this paper,output indicators are selected strictly according to the corresponding contents of financial expenditure on energy conservation and environmental protection.Different from the previous research that the selection of output indicators is based on the perspective of ecological environment,assessment indicator which takes into account the category of financial expenditure on energy conservation and environmental protection and ecological environment assessment.In addition,the paper focuses on the performance of municipal fiscal expenditure in the western less developed regions,which enriches the empirical research level based on provincial panel data. |
