福建省县级基本公共服务财政支出效率研究

发布时间：2018-01-13 05:23

本文关键词：福建省县级基本公共服务财政支出效率研究　出处：《集美大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着福建省经济水平不断提高,财政支出规模也随之扩大。高速增长的财政支出为福建省的基本公共服务发展提供了坚实的保障,但不容忽视的是,福建省的基本公共服务仍存在发展水平低、覆盖面不全等问题,离社会公众的期盼与诉求还有一定差距。基于此,本文从福建省的公共财政支出结构的合理性、以及资金使用中的效率出发,研究了地方政府基本公共服务的财政支出效率问题,并提出相关建议。本文分为六章:第一章是绪论,分析了本文的研究意义及研究目的,讨论了本文的主要研究内容和研究方法;第二章是文献综述,梳理了国内外学者对基本公共服务以及基本公共服务财政支出效率的研究成果;第三章通过构建基本公共服务指标体系,核算了基本公共服务指数;第四章以第三章的基本公共服务指数为产出变量,利用DEA-Malmquist指数法测算了基本公共服务财政支出效率;第五章以第四章的基本公共服务财政支出效率为被解释变量,构造了影响其的实证模型,分析了六个解释变量对其的影响;第六章基于前文分析,为促进福建省县级基本公共服务财政支出效率提出有针对性的建议。本文的重要结论是:(1)从基本公共服务指数看,福建省2014年基本公共服务水平虽不高,但近年来呈现上升的趋势。(2)从基本公共服务财政支出效率看,2014年福建省各县的综合效率呈现“群状”连片分布,全省综合效率的平均值相对较低,全省仅龙海市的平均全要素生产率指数大于1。(3)在基本公共服务财政支出效率的影响因素方面,财政自主权、地区经济增长表现为显著地正向作用;政府规模表现为显著地负向影响;政府管理成本、人口密度回归系数是正的,但在统计上不显著;教育水平对其是负向影响但不显著。
[Abstract]:With the continuous improvement of the economy in Fujian Province, the scale of fiscal expenditure is also expanding. Provide a solid guarantee of the rapid growth of fiscal expenditure in basic public services for the development of Fujian Province, but can not be ignored is that the basic public services in Fujian province still exist in the low level of development, incomplete coverage, from the public's expectations and there is a certain gap between the demands. Based on this, this article from the public financial expenditure structure of Fujian Province, the rationality and efficiency in the use of funds, the efficiency of fiscal expenditure of local government basic public services, and puts forward relevant suggestions. This paper is divided into six chapters: the first chapter is the introduction, analyzes the research significance and purpose in this paper, discussed the main research content and research methods; the second chapter is literature review, summarizes the domestic and foreign scholars on the basic public services and basic public service finance Research expenditure efficiency; the third chapter through the construction of index system of basic public services, accounting basic public service index; the fourth chapter to the third chapter of the basic public service index as output variables, using the DEA-Malmquist index method to measure the efficiency of fiscal expenditure on the basic public services; the fifth chapter on the basic public service expenditure efficiency for the fourth chapter the explanatory variables, constructed the effect of an empirical model, analyzed the influence of six variables on it; the sixth chapter is based on the above analysis, in order to promote the Fujian province county basic public service expenditure efficiency put forward some suggestions. The important conclusions of this paper are: (1) from the index of basic public services, basic level public services in Fujian Province in 2014 is not high, but in recent years showed a rising trend. (2) the efficiency of basic public service expenditure, the comprehensive effect of counties in Fujian Province in 2014. "Cluster" rate showed a continuous distribution, the average value of comprehensive efficiency is relatively low, the average total factor productivity index of the province's only Longhai city of more than 1. (3) in terms of factors affecting the efficiency of basic public service expenditure, financial autonomy, regional economic growth showed significant positive effect; the size of government performance significant negative effects; the cost of government, the population density of regression coefficient is positive, but not statistically significant; the education level is negative but not significantly affected.

【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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