随着经济社会的发展,环境问题特别是“三废”排放现状引发大众关注,而地方政府环保财政支出是保障环境行动的重要手段。本文选取2013~2016年我国除西藏以外的30个省(市、区)信息,完成地方财务环境保护开销和环保行为作用参量分析,给出研究方案,针对两者关联采用空间面板解析,获取空间面板模式测试值。通过实例论证,判定地方财务开销和“三废”状况关联,完成回归和稳定性校验,并给出地方政府环保财政支出和“三废”污染治理的结论和建议。 With the development of economy and society, environmental issues, especially the “three wastes” emission situation have aroused public concern. However, the expenditure on environmental protection by local governments is an important measure for environmental protection. This paper selects the information of 30 provinces (cities, districts) other than Tibet from 2013 to 2016 in our country, finishes the parameter analysis of local financial environment protection and environmental protection and gives the research plan. According to the analysis of space panel and the acquisition of space Panel mode test value. Through the example demonstration, it is determined that the local financial expenditure is correlated with the state of “three wastes”, and the regression and stability verification are completed. The conclusions and suggestions of local government on environmental fiscal expenditures and “three wastes” pollution control are also given.