Abstract: 17 energy saving and environmental protection items related to expenditures are divided into four categories: environmental protection management, basic prevention, pollution control and energy saving The panel data from the year 2010 to 2015 in 31 provinces is collected to study the impact of these four types of expenditures on environmental pollution What's more, the impact of expenditure structure of energy saving and environmental protection on environmental pollution is also studied The results show that the four types of expenditures have reduced China's environmental pollution in terms of expenditure scale, but only basic prevention expenditures and pollution control expenditures have significant results; from the perspective of expenditure structure, the increase in proportion of basic prevention expenditures and pollution control expenditures is more effective in reducing the environmental pollution Therefore, under the circumstances that the overall energy saving and environmental protection expenditures are limited, in order to make government's fiscal expenditure funds play a more effective role, the proportion of energy saving and environmental protection expenditures should be appropriately directed towards basic prevention expenditures and pollution control expenditures, thereby improving our country's environmental quality more effectively

Key words: energy saving and environmental protection expenditure, expenditure structure, environmental pollution