摘要
本文采用三阶段DEA方法评价了1978—2010年中国各省的财政支出效率,并利用雁形图分析了各地区财政效率的动态演化过程。实证结果表明:我国各地方政府的财政支出管理效率均值从改革开放至今没有明显改善;自1994年税改以后地方政府财政支出管理效率水平的差距呈现出扩大的趋势。中部地区财政支出效率的整体表现最优,内部的差异也最小;东部地区表现出明显的两极分化,但分化程度有逐年减小的趋势;西部与中、东部地区存在明显的差距,而且这种差距有扩大的趋势。
To eliminate the influence of environmental variables and random factors, this paper uses the three-stage DEA model to evaluate the fiscal expenditures efficiency of all provinces in China from 1978 to 2011. And then uses the flying geese graph to analyze the dynamic changes of fiscal efficiency in eastern, central and western china. Empirical results show that the fiscal expenditures efficiency of all local governments in china has no obvious improvement from 1978;since the 1994 fiscal reform, the management efficiency gap of the fiscal expenditures between local governments has enlarged. The central area shows the best overall performance and a narrow internal gap. The eastern region shows a significant polarization and the degree of differentiation tends to decrease in recent years. However, concern is the gap between the western area and the others are becoming larger.
出处
《中国经济问题》
CSSCI
北大核心
2012年第5期62-70,80,共10页
China Economic Studies
关键词
财政效率
三阶段DEA
雁形演化
efficiency of fiscal expenditures
three-stage DEA model
flying geese changes
