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财政支出效率一直是被关注和研究的话题,本文把我国地区以是否实行省管县财政体制改革为标准划分为两类,利用DEA评价模型对两类地区的公共财政支出效率进行比较分析。研究表明:实行省管县财政体制改革地区的公共财政支出效率平均高于未实行省管县财政体制改革地区的公共财政支出效率。由于我国的地区差异比较大,在结合我国国情和实证结果的基础上,本文提出推进省管县财政体制改革的政策建议。
The efficiency of fiscal expenditure has always been a topic of concern and research. This article divides our country into two categories based on whether or not to implement the reform of the financial system in provincial administrative counties. By using the DEA evaluation model, we compare and analyze the efficiency of public expenditures in two regions. The research shows that the efficiency of public expenditure in the areas where the province’s financial system reform is implemented is higher than the efficiency of public expenditure in areas where the province’s fiscal system reform is not implemented. Due to the large regional differences in our country, this paper puts forward some policy suggestions on promoting the reform of the financial system of provincial administrative counties based on the actual conditions of our country and the empirical results.