This paper examines the ecosystem service values of Jiangxi province, China using the benefit transfer approach. The land cover dynamics results show that cropland and forest are the main land cover types in Jiangxi province. Urban land drastically increased after 2000, expanding from 846.54 km² in 2000 to 2317.48 km² in 2015. Forest and water obviously decreased across the study periods. Consequently, the total ecosystem service values decreased from 37.91 × 10¹⁰ Yuan in 1995 to 35.27 × 10¹⁰ Yuan in 2015. The values showed a declining trend, especially during the 1995–2000 period. The largest declines in ecosystem service values were caused by decreases in forest and water cover. Regulating services experienced the largest declines in ecosystem services value. Moreover, water supply showed the largest decline in ecosystem service value between 1995 and 2015. Not surprisingly, food production increased in the whole period, especially in the 1995–2000 period. Forest and cropland played the most important roles in the total ecosystem service values of Jiangxi province. We then discussed the relationship among ecosystem services based on the ecosystem service trade-off degree. The results show that the dominant relationship among ecosystem services in Jiangxi province was synergy; thus synergy mostly occurred in all ecosystem services except for food production from 1995 to 2015. However, during the 1995–2000 period, trade-offs mainly existed in both food production and waste treatment. The proportion of synergy greatly increased in the 2000–2015 period, and the synergistic relationship between waste treatment and other ecosystem services increased. However, the trade-off relationship between food production and other ecosystem services still has not improved, which should be concerned in the future. Changes in the percentage share of cropland showed a declining trend; thus, the potential risk of cropland loss should be monitored.

This paper uses both fiscal expenditure policy and fiscal revenue policy as input indicators and selects environmental pollution control results reflecting different forms and sources of pollution as output indicators. The efficiency of fiscal policies for environmental pollution control (EFPE) of 30 provincial-level administrative divisions in China from 2007 to 2017 is measured by adopting the data envelopment analysis (DEA) method. Then, the spatial effect of fiscal decentralization on EFPE is empirically analyzed by using the spatial lag model (SLM). The results show that EFPE values in China have been greatly improved overall since 2014. The change in technical efficiency (TE) is caused mainly by the change in pure technical efficiency (PTE). EFPE values have regional heterogeneity and convergence. The eastern region has clearly higher EFPE values than other regions. The growth rate of the low efficient region is greater than that of the high efficient region. Fiscal expenditure decentralization has a direct negative effect and spatial spillover effect on EFPE values, while fiscal revenue decentralization has a non-significant effect. Based on these results, this paper proposes the following policy implications: increasing the level of fiscal expenditure of environmental pollution control and improving the central transfer payment system for environmental protection; reforming the government performance assessment system and innovating the conditions of government expenditure on environmental pollution control; and promoting horizontal fiscal cooperation in cross-regional environmental governance.

To promote third-party environmental pollution control in China, it is necessary to dissect the mechanism of fiscal policy in third-party environmental pollution control. This study first discusses the acting paths of fiscal policies on third-party environmental pollution control in theory. A tripartite evolutionary game model involving the local government, the polluting enterprise, and the third-party enterprise is established. The replicator dynamics, evolutionary stability strategies, and numerical simulation of the behavior of the three participants are analyzed to further study the acting mechanism of fiscal policy in third-party environmental pollution control. In addition, the influences of other parameters on the implementation of third-party environmental pollution control are evaluated. The results show that the behaviors of the local government, the polluting enterprise, and the third-party enterprise influence each other. Furthermore, strengthening the relevant fiscal policy, reducing the risks of the polluting enterprise and third-party enterprise, and improving the benefit to the local government are conducive to promoting third-party environmental pollution control in China. Based on these results, this study proposes the following policy implications: formulating fiscal policies for third-party environmental pollution control, implementing fiscal policies in a dynamic and progressive manner, improving the market mechanism of third-party environmental pollution control, and strengthening the environmental performance assessment of the local government.