Yang Zhian, School of Economics

Lv Cheng, School of Economics

Abstract: In recent years, the concept of ecological civilization and green development has gained popular support, and the central and local governments have been implementing it at the practice level, ecological civilization construction is also an important part of high-quality development, and governments at all levels have increased ecological civilization construction year after year. However, China's industrial pollution emissions have not decreased but increased, and the ecological quality level is evaluated as average, which exists to a certain extent.

The "green paradox" phenomenon is that the degree of environmental regulation and fiscal expenditure are strengthened, but environmental pollution is increased. This article is based on finance. From the perspective of decentralization, further explore the mechanism of fiscal decentralization to the construction of ecological civilization, mainly involving local governments. There is a certain degree of autonomy in the scale and structure of fiscal expenditure, coupled with the impact of tax pressure and regional competition. It has become the difference of investment of local governments in the process of ecological civilization construction. Inter-local government competition can weaken regional and regional relations. The effect of environmental regulation on local environmental pollution in neighboring areas explains the "green paradox" in China some areas exist for reasons. Further study found that the structure of local government fiscal expenditure is unreasonable, fiscal expenditure policy. There are defects in the implementation mechanism and the efficiency of local financial governance is insufficient, resulting in the problem of "green paradox", which affects our national life. The construction process of state civilization. In the later stage, it is suggested to innovate ecological civilization by building a reasonable and moderate fiscal expenditure decentralization system. We will build a fiscal expenditure mechanism in the field, promote the reform of budget performance and supervision system, and improve the efficiency of ecological civilization construction in China.

Read the article here:       财政分权视角下生态文明建设的困境与对策.pdf