地方财政支出效率及其影响因素分析

发布时间：2018-03-05 22:27

本文选题：财政支出效率　切入点：DEA　出处：《厦门大学》2014年硕士论文　论文类型：学位论文

【摘要】：长期以来,为了提高财政支出的相对效率,中央和地方各级政府均采取了一定的措施,并且取得了一些成效。但是,人们仍普遍认为政府在财政资金的运用上相对效率不高,政府的公信力屡屡被爆出的各地资金使用不规范等问题而损害。在前不久的两会上,财税改革成为各代表关注的焦点之一。为此,本文试图对民生财政支出的相对效率状况及其影响因素加以分析。这一研究有助于了解目前地方政府财政支出的情况,同时有针对性地采取措施解决财政支出中存在的问题,以利于各地财政支出相对效率的提升。本文首先在权衡关于财政支出效率测度的有关方法的基础上,采用DEA方法对地方政府财政支出的相对效率进行实证分析。在此基础上,运用随机效应Tobit模型衡量影响地方政府民生财政支出效率的几种因素,得到相应的分析结论,并提出相关政策建议。首先,本文用DEA方法对全国30个省区市的四个方面的民生支出(即教育支出1997-2012、医疗卫生支出1997-2012、社会保障和就业支出2007-2012、环境保护支出2007-2012)的支出效率分模块进行了分析,结果发现：近年来尽管财政教育支出的增加,但教育的效率值总体上是下降的,医疗卫生支出效率大部分地区在下降,社会保障和就业支出大部分地区的效率是增加的,所有东部地区的环境保护的效率是增加的,只有山西、江西这两个中部地区和贵州、陕西、甘肃、青海这四个西部地区的环境保护效率是降低的。随后,本文分区域对民生财政支出的相对效率进行分析,结果显示出东部效率得分偏高,整体效率好于中部,中部好于西部,东中西部三大地区在支出效率得分上具有明显的聚类效应。但是平均综合效率值仅为0.60。基于上述分析,本文随后运用随机效应Tobit模型对各地民生财政支出的效率得分与其影响因素之间的关系进行了实证研究。结果显示,我国地方政府财政支出效率具有明显的地区差异,东部地区的财政支出效率高于中部地区,中部地区的财政支出效率高于西部地区；财政分权对地方政府财政支出效率的影响为负向的。财政分权对东部地区和西部地区有负面影响,对中部地区的影响不确定。市场化程度对地方政府财政支出效率的影响为正向的。政府间竞争对地方政府的财政支出效率有负面影响。东西部地区的政府间竞争对地方政府的财政支出效率造成了负面影响。而政府间竞争对中部地区的影响不确定。各地的开放度使地方政府的财政支出效率显著增加。本文最后提出了相应的政策建议。
[Abstract]:For a long time, in order to improve the relative efficiency of fiscal expenditure, the central and local governments have taken certain measures and achieved some results. However, people still generally think that the government is relatively inefficient in the use of financial funds. The credibility of the government is often undermined by problems such as the irregular use of funds in various localities. At the recent two sessions, fiscal and taxation reform became one of the focal points of the delegates' attention. For this reason, This paper attempts to analyze the relative efficiency of people's livelihood financial expenditure and its influencing factors. This study is helpful to understand the current situation of local government financial expenditure and to take targeted measures to solve the problems existing in fiscal expenditure. In order to facilitate the relative efficiency of local fiscal expenditure. On the basis of weighing the relevant methods of measuring the efficiency of fiscal expenditure, this paper adopts the DEA method to empirically analyze the relative efficiency of the local government's fiscal expenditure. This paper uses the stochastic effect Tobit model to measure several factors that affect the efficiency of local government's public finance expenditure, obtains the corresponding analysis conclusion, and puts forward some relevant policy suggestions. First of all, this paper uses DEA method to analyze the expenditure efficiency sub-modules of four aspects of people's livelihood expenditure in 30 provinces, autonomous regions and cities in China (that is, education expenditure 1997-2012, medical and health expenditure 1997-2012, social security and employment expenditure 2007-2012, environmental protection expenditure 2007-2012). The results show that in recent years, despite the increase of fiscal expenditure on education, the efficiency of education has generally declined, the efficiency of medical and health expenditure has been declining in most areas, and the efficiency of social security and employment spending has increased in most areas. The efficiency of environmental protection in all eastern regions has increased. Only two central regions, Shanxi and Jiangxi, and the four western regions of Guizhou, Shaanxi, Gansu, and Qinghai have reduced their environmental protection efficiency. Subsequently, This paper analyzes the relative efficiency of people's livelihood expenditure in different regions. The results show that the efficiency of the east is higher, the overall efficiency is better than that of the central part, and the central part is better than the western part. The expenditure efficiency scores of the three regions in the east and the west have obvious clustering effect, but the average comprehensive efficiency is only 0.60. Based on the above analysis, this paper makes an empirical study on the relationship between the efficiency score of people's livelihood expenditure and its influencing factors by using the stochastic effect Tobit model. The results show that, There are obvious regional differences in the efficiency of local government expenditure, the efficiency of fiscal expenditure in the eastern region is higher than that in the central region, and the efficiency in the central region is higher than that in the western region. The influence of fiscal decentralization on the efficiency of local government fiscal expenditure is negative. The influence on the central region is uncertain. The effect of marketization on the efficiency of local government fiscal expenditure is positive. Intergovernmental competition has a negative effect on the efficiency of local government expenditure. It has a negative effect on the efficiency of the local government's fiscal expenditure, but the influence of the inter-governmental competition on the central region is uncertain. The open degree of the local government makes the local government's fiscal expenditure efficiency increase significantly. Finally, this paper puts forward the corresponding policy suggestions.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F224;F812.45

【参考文献】