减税增支压力下地方政府财政支出效率研究——基于DEA-Malmquist方法的实证分析

发布时间：2018-04-07 17:25

本文选题：财政支出　切入点：支出效率　出处：《经济与管理评论》2017年04期

【摘要】：当前减税增支背景下,提高政府财政支出效率尤为重要。运用DEA-Malmquist方法以河南省为例,分别从静态和动态角度对其108个县2002-2012年的财政支出效率进行研究,以揭示其财政资源的优化和浪费情况。从静态看,县级政府财政支出效率整体水平较低,仅15%县级财政支出达到有效,大部分县存在财政资源的浪费;贫困县资源利用情况相对于非贫困县相似但也存在对转移支付等财政资金的滥用。从动态看,2002-2012年河南省108个县级政府财政支出全要素生产率变动均值仅0.826,呈下降趋势;对贫困县进行纵向比较发现其财政资源使用情况落后于非贫困县。技术变动指数较低是河南省多数县存在资源浪费现象且并未达到有效的最主要原因。财政资源的使用缺乏透明、高效的运行环节与监督机制,"吃饭财政"等因素造成了财政支出全要素生产率低下,资源浪费现象亟待解决。提高地方政府财政支出效率应对现有财政资金使用方式与制度安排进行优化改革。
[Abstract]:Under the background of tax reduction and expenditure increase, it is very important to improve the efficiency of government expenditure.Taking Henan Province as an example, the DEA-Malmquist method is used to study the efficiency of fiscal expenditure in 108 counties from static and dynamic angles in order to reveal the optimization and waste of financial resources.From the static point of view, the overall level of the county government fiscal expenditure efficiency is low, only 15% of the county level fiscal expenditure is effective, most counties have the waste of financial resources;The situation of resource utilization in poor counties is similar to that in non-poor counties, but there is abuse of financial funds such as transfer payment.From the dynamic point of view, the average change of total factor productivity of 108 county governments' fiscal expenditure in Henan Province from 2002 to 2012 is only 0.826, showing a downward trend, and a longitudinal comparison of the poor counties shows that the use of financial resources lags behind that of non-poor counties.The low technical change index is the main reason for the waste of resources in most counties of Henan Province.The lack of transparency in the use of financial resources, the efficient operation and supervision mechanism, and the "meal finance" have resulted in the low total factor productivity of financial expenditure, and the waste of resources urgently needs to be solved.To improve the efficiency of local government expenditure, we should optimize and reform the way and system of using the existing financial funds.
【作者单位】：河南师范大学商学院;
【基金】：国家社会科学基金项目“激励相容视角下转移支付对县级政府公共服务影响研究”(项目编号:15BJY136)的阶段性成果
【分类号】：F812.45

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