Research on the Evaluation and Improvement Paths of Fiscal Environmental Protection Expenditure Efficiency under the "Double Carbon" Vision

Zheng Zhang
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Abstract

Government financial investment in environmental protection is an important material guarantee to support green development. It has the dual functions of promoting economic transformation and protecting resources and the environment. It is of great practical significance in promoting China's economy to move towards a high-quality development track. Based on the fiscal environmental protection expenditure data of 31 provinces in China from 2013 to 2022, the article constructs a DEA-BCC model to measure the efficiency of fiscal environmental protection expenditure in each region. It further constructs a restricted dependent variable Tobit model to empirically test the influencing factors, and proposes to improve fiscal environmental protection expenditure. Diversified paths for environmental protection expenditure efficiency in order to achieve high-quality economic development.
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双碳 "视域下财政环保支出效率评价与改进路径研究
政府财政环保投入是支持绿色发展的重要物质保障。它具有促进经济转型和保护资源环境的双重功能。对于推动我国经济迈向高质量发展轨道具有重要的现实意义。文章基于 2013-2022 年中国 31 个省份的财政环保支出数据,构建了 DEA-BCC 模型来衡量各地区财政环保支出的效率。文章进一步构建了限制因变量 Tobit 模型,对影响因素进行了实证检验,并提出了改进财政环保支出的建议。实现经济高质量发展的环保支出效率多元化路径。
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