This paper summarizes the current situation of fiscal environmental protection expenditure at home and abroad,constructs a broad scope of fiscal environmental protection expenditure on the basis of fully drawing on international advanced experience and related research,and makes a comprehensive analysis of the scale of nationwide expenditure.Based on the current situation and empirical results of foreign countries,a series of countermeasures and suggestions are given to optimize the scale of fiscal environmental protection expenditure,adjust the structure of fiscal environmental protection expenditure,and improve the green performance assessment system.