江西省财政节能环保支出问题研究

Study on the Financial Expenditure of Jiangxi Province on Energy Conservation and Environmental Protection

财政节能环保支出是政府承担生态环境保护与治理责任的主要依托手段,江西省作为全国首批生态文明示范区,其绿色发展、生态崛起的战略目标离不开财政节能环保支出的支撑。本文首先简要梳理了节能环保支出演进历程;其次以江西省2011~2018年财政节能环保支出为研究对象,从支出规模与支出结构入手深入分析支出现状,发现江西省财政节能环保支出存在规模偏小且增长缓慢、地市间支出差异大、内部款项资金分配不合理等问题;最后根据问题导向,为江西省节能环保支出体系的完善、支出效率的提升给出了相应的优化建议。

Financial energy conservation and environmental protection expenditure is the main means by which the government undertakes the responsibility of ecological environment protection and governance.As one of the first national demonstration zones of ecological civilization,Jiangxi Province’s strategic goals of green development and ecological rise cannot be separated from the support of financial energy conservation and environmental protection expenditure.Firstly,this paper summarizes the evolution of energy conservation and environmental protection expenditure.Secondly,taking the fiscal energy conservation and environmental protection expenditure of Jiangxi Province from 2011 to 2018 as the research object,the current situation of expenditure is deeply analyzed from the perspective of expenditure scale and structure.It is found that the fiscal energy conservation and environmental protection expenditure of Jiangxi Province has problems such as small scale and slow growth,large difference between prefectural and municipal expenditure and unreasonable allocation of internal funds.Finally,according to the problem orientation,the corresponding optimization suggestions are given for the improvement of energy conservation and environmental protection expenditure system and the improvement of expenditure efficiency in Jiangxi Province.