作　　者： (徐俊兵）; (韩信）; (罗昌财）;

机构地区： 集美大学财经学院,福建厦门361021

出　　处： 《集美大学学报（哲学社会科学版）》 2017年第3期42-51,106,共11页

摘　　要： 基于福建省58个县市2011—2014年的数据,利用DEA-Malmquist方法测算了福建58个县市的财政支出效率并探讨了财政支出效率的影响原因。研究发现:福建省县级财政支出综合效率是呈现"群状"连片分布特征,各县综合效率普遍偏低;从DEA-Malmquist指数测算的2011到2014年财政支出综合效率看,59%县市的效率处于非最优态;在财政支出效率影响中,财政自主权、地区经济发展对财政支出效率的影响显著为正,政府规模对财政支出效率的影响显著为负。从绩效管理的角度出发,应该加强财政管理水平,建立财政支出效率评价体系,完善县级财政体制,以促进县级基本公共服务的水平。 With the DEA - Malmquist method, the paper evaluates the financial expenditure efficiency of Fujian by analyzing the data of 58 counties over the period from 2011 to 2014, and the key determinants of the financial expenditure efficiency are discussed. The research results show： the financial expenditure efficiency had the “group” spatial distribution characteristic, and the efficiency of many counties was low; the efficiency measured by DEA - Malmquist index revealed that 59% counties were not in the optimum status; in the key determinants of the financial expenditure efficiency, financial autonomy, economic devel-opment in the region exerted a positive role, while the size of government had a negative impact. The government should strength-en financial management, establish financial expenditure efficiency evaluation system, and perfect county financial system, in or-der to promote basic public services.

关 键 词： 基本公共服务 财政支出 综合效率