摘要
提高市级财政支出效率,可以帮助市级政府更加重视对公共财政支出的管理,转变传统的以公共财政收入为主的理念,地方政府完全可以依据评价结果对公共财政支出进行调整,促进地方政府向服务型政府转变。构建湛江市公共财政支出效率的评价指标,确定各级政府预算内财政支出为投入指标,文化科教、公共卫生、社会管理、社会保障、环境保护、基础建设等六大指标为产出指标,借助数据包络分析法(DEA)对湛江市2007年至2016年的公共财政支出效率展开实证研究,研究发现,湛江市各市县区的公共财政综合支出效率的波动趋势不一,其支出效率差距正在随着年份的增长而呈现明显的缩小趋势。在纯技术效率方面,湛江市各市县区的公共财政支出的纯技术效率普遍较高;在规模效率方面,总体上呈现出随着年份的增长而不断上升的趋势。因此,要进一步强化公共财政改革,不断完善支出机制。
By building the evaluation index of public expenditure efficiency in Zhanjiang City, this paper determines the levels of government budget expenditure as input indicators, the culture of science and education, public health, social management, social security, environmental protection, infrastructure construction and other six as the output indicators, and then uses data envelopment analysis(DEA) to make an empirical analysis of the efficiency of public expenditure in Zhanjiang city from 2007 to 2016, finding that the fluctuation tendency of public finance expenditure efficiency in different counties of Zhanjiang city varies, and that the expenditure efficiency gap is significantly decreasing year by year. In terms of pure technical efficiency, the pure technical efficiency of public financial expenditure in all cities and counties of Zhanjiang is generally higher. In terms of scale efficiency, the overall trend shows a tendancy of increasing with the year. Based on these results, it is important to take relevant measures to further improve the efficiency of local public finance in the allocation of resources and enhance the management level of local government public finances.
出处
《广州广播电视大学学报》
2018年第1期77-85,共9页
Journal of Guangzhou Open University
基金
2017年度湛江市哲学社会科学规划项目"大数据视角下湛江市政府公共财政支出效率研究"(项目编号:ZJ17YB15)
2017年度广东远程开放教育科研基金项目"基于DEA-Tobit模型下的地方政府公共财政支出效率研究--以湛江市为例"(项目编号:YJ1733)
关键词
公共财政
数据包络分析法
支出效率
纯技术效率
规模效率
Public finance
data envelopment analysis
expenditure efficiency
pure technical efficiency
scale efficiency
