In recent years,energy and environmental issues have become key concerns for China.Human survival and economic development are inseparable from energy and the ecological environment,and in the process of formulating and implementing national strategies,building a good ecological civilization has also attracted unprecedented attention.The Report of the 19 th Party Congress proposes to realize harmonious coexistence between man and nature,which must be the basic strategy of socialist construction with Chinese characteristics.From a financial point of view,the government needs to invest more in environmental protection and governance at all levels,decisively win the fight against pollution,and put into practice the concept and demand of building an ecological environment made by General Secretary Xi Jinping,"Green water and green mountains are mountains of gold." Governments have an important role to play in managing and protecting the ecological environment and addressing environmental issues that affect people’s livelihoods.As an important source of funding for environmental protection,fiscal spending on energy conservation and environmental protection plays a coordinating and regulatory role.However,in reality,China’s fiscal spending on energy conservation and environmental protection is characterized by significant structural differences between regions and low efficiency in the use of funds.Evaluating the efficiency of China’s fiscal spending on energy conservation and environmental protection,analyzing and summarizing the achievements and shortcomings of China’s fiscal spending on energy conservation and environmental protection,and further improving the efficiency of fiscal spending on energy conservation and environmental protection will not only help to achieve the goal of "decisively winning the battle against pollution," but also help achieve the goal of "decisively winning the battle against pollution." In the long run,it will also have a positive impact on promoting sustainable development and building a beautiful China.This paper focuses on evaluating the effectiveness of China’s financial spending on energy conservation and environmental protection,selects representative indicators from different perspectives according to the scale of financial spending on energy conservation and environmental protection,constructs a system of indicators to assess effectiveness based on the actual situation in our country and,on the basis of these indicators,evaluates and obtains theoretical support for improving the effectiveness of China’s financial expenditure on energy conservation and environmental protection.This paper presents some theoretical justifications for improving the efficiency of China’s financial spending on energy conservation and environmental protection,thereby improving the government’s scientific management.Due to the absence of data on the Tibet Autonomous Region,this paper examines the effectiveness of budgetary expenditure on energy conservation and environmental protection in 30 Chinese provinces.The author first defines the concept of efficiency of budget spending on energy conservation and environmental protection,and then carries out a descriptive statistical analysis of budget spending on energy conservation and environmental protection in China from 2007 to 2021 in terms of scale and structure,analyzes and summarizes the current situation and existing problems of budget spending on energy conservation and environmental protection in China,and evaluates the effectiveness of budget spending on energy conservation and environmental protection.Based on the content and principles,a system of scientific indicators is developed to assess the effectiveness of budget spending on energy conservation and environmental protection.Finally,on the basis of the effectiveness evaluation indicator system developed,a modified three-level DEA model and a DEA-Mulmquist model are used to evaluate and analyze the effectiveness of budget spending on energy conservation and environmental protection in 30 Chinese provinces.Based on the results of the empirical analysis,policy recommendations are formulated to improve the effectiveness of fiscal spending on energy conservation and environmental protection in China in terms of the scale,structure and effectiveness of spending. |