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In 1995-2008 to 14 years, China's total energy consumption = 1311.76 million tons to 28.5 million tons of coal, with an average annual growth of 5.70%, the overall energy consumption growth is slower than the same period GDP growth, energy consumption per unit of GDP declining trend. However, compared with other countries, China's energy consumption per unit of GDP is much higher than in other countries, energy efficiency needs to be further improved. Second, China has maintained a coal-dominated energy consumption structure, pollutant emissions, especially CO2 emissions increased dramatically bring great pressure to the ecological environment. In fact, since the 1980s, the Chinese government recognized that energy issues will be a major bottleneck constraining economic growth. \prices and fiscal policies of resource conservation. The view from the long-term development, sustained economic growth, adjust and optimize industrial structure, improve energy efficiency and reduce emissions of pollutants is the consensus of the national economic development. Therefore, to study how to give full play to the role of fiscal policy, guide enterprises to shift from the past, \practical significance. The article is divided into five parts: The first part is an introduction, including the question, literature review and article structure and innovation. The second part is the theory of the fiscal and taxation policies to promote energy conservation, including energy saving design concept of fiscal policy, the external solution and promote energy conservation policy system. The third part is the energy saving status quo of Shandong Province Enterprise, including enterprise research, the current of Shandong Province, the implementation of fiscal and taxation policies, and the effects of policies were assessed. The fourth part is the international comparison, promote energy conservation fiscal policies, including fiscal and tax policies to promote energy-saving, and fiscal and taxation policies to promote emission reduction and International Experience. The fifth part to promote the improvement of fiscal policy of energy saving, including policy objectives, principles and specific policy recommendations. The innovation of the article: Shandong Province corporate design questionnaire, energy saving research to obtain first-hand information; fiscal and taxation policies of energy saving and emission reduction from a detailed theoretical analysis, to provide a theoretical basis for the policy recommendations of the article . The lack of the article is: First, the lack of further statistical and measurement analysis failed to quantitative analysis, fiscal policy impact of enterprise energy conservation decisions; Second, due to data limitations, the lack of enterprise in the country before and after the introduction of energy-saving emission reduction policies comparison of investment behavior.
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