地方财政基本公共文化服务绩效评价与优化建议

发布时间：2018-05-11 01:07

本文选题：公共文化服务 + 规模绩效　；参考：《中国海洋大学》2014年硕士论文

【摘要】：公共文化服务是满足公民文化需求和改善民生的重要手段之一。“十二五”期间，我国提出了推动社会主义文化大发展大繁荣的战略任务。“十八大”提出了“加强重大公共文化工程和文化项目建设，完善公共文化服务体系，提高服务效能”的要求，足见我国对公共文化服务的重视程度。但是，随着经济的发展，公民对于公共文化“高质高量”的需求与政府能否“足量、有效、均等”地提供公共文化服务的矛盾日益凸显。公共文化服务作为一项由国家提供的公共服务，地方财政是其主要供给资金来源，“足量、有效、均等”地提供是公共文化服务对政府财政支出提出的基本诉求。在规模、效率、均等化三个方面对公共文化服务绩效进行评价，是检验财政支出效果的重要方面，也是考量地方财政能否有效解决公共文化服务民生问题的重要手段。财政对公共文化服务的支持涉及到财政资金使用流程的各个方面，针对财政的资金来源、使用方式与配置结果，论文从财政投入与产出效果两个视角对公共文化服务的规模绩效、效率绩效与均等化绩效进行评价分析，探究我国基本公共文化服务财政支出绩效优化的路径。首先，通过对基本公共文化服务财政支出规模绩效的评价和分析发现，改革开放以来，，我国公共文化服务财政支出绝对规模在不断增长，但是其相对规模却在不断降低。公共文化服务财政支出占财政支出的比重呈现下降趋势，这与公共服务与经济均衡发展的要求并不相符。其次，基本公共文化服务财政支出效率绩效方面，采用超效率DEA考察我国公共文化服务财政支出效率，我国公共文化服务财政支出效率普遍偏低，但是随着经济的发展，我国整体的财政支出效率逐渐改善；从地区方面来看，公共文化服务财政支出效率呈现出不均等趋势，经济发达地区的财政支出浪费严重，而中西部地区虽然财政支出规模较小，但具有较高的效率。最后，公共文化服务均等化绩效方面，采用变异系数对我国基本公共文化服务财政投入与产出均等化绩效进行评估，研究发现1995年以来财政投入与产出均等化水平呈现先上升后下降的趋势，但是各省份之间的公共文化服务差异仍然较大，均等化水平较低。公共文化服务财政支出绩效的提升并不能单纯地增加财政支出规模，而应从提升支出效率、改善均等化水平入手。为发现提升公共文化服务财政支出绩效优化的应对之策，需要考察公共文化服务财政支出绩效的影响因素。采用面板数据回归分析公共文化服务财政支出效率的影响因素，以期从政策方面发现优化途径。面板数据回归分析表明：公共文化服务的财政支出效率受经济、社会发展、文化水平、地区财政支出差异和政府规模等地区差异因素影响，政府可以通过改变可控变量来优化财政支出效率。公共文化服务均等化绩效优化方面，在计算公共文化服务财政投入与产出均等化的基础上，考察两者之间的协整关系与格兰杰因果关系，系统研究“公共文化服务投入均等化是否导致公共文化服务产出均等化”的问题。研究发现财政投入均等化与产出均等化存在长期的协整关系，财政投入均等化在短期内是产出均等化的格兰杰原因，财政均等化是解决公共文化服务均等化的有效路径。论文根据规模、效率、均等化实证研究发现的问题，提出基本公共文化服务绩效优化建议，以期促进我国公共文化服务水平的提高。通过提高财政支出水平、丰富融资来源、加快基础设施建设等手段优化基本公共文化服务的规模绩效；通过提高支出效率意识、完善财政税收体系、实现规模效应、加强财政支出管理等手段优化基本公共文化服务的效率绩效；通过实现财政投入均等化、促进公平分配、协调区域发展、完善转移支付制度等手段优化基本公共文化服务的均等化绩效。
[Abstract]:The public cultural service is one of the important means to meet the citizens' cultural needs and improve the livelihood of the people. During the "12th Five-Year", China put forward a strategic task to promote the great prosperity of the socialist culture. The "eighteen major" put forward "strengthening the construction of major public cultural projects and cultural projects, improving the service system of public culture and improving service." However, with the development of the economy, the contradiction between citizens' demand for high quality and high quality of public culture and the provision of public cultural services by the government "sufficient, effective and equal" is becoming increasingly prominent.
Public cultural service is a public service provided by the state. Local finance is its main source of supply of funds. "Sufficient, effective, equal" provision is the basic demand of public cultural services on government expenditure. The evaluation of public cultural service performance in three aspects, such as scale, efficiency and equalization, is a test of financial support. The important aspect of the effect is also the important means to consider whether the local finance can effectively solve the problem of the public culture service. The support of the public cultural service involves all aspects of the financial capital use process. It aims at the sources of finance, the way of use and the result of the allocation, and the paper from the two aspects of the financial input and output effect. The angle of the public cultural service scale performance, efficiency performance and equalization performance evaluation and analysis, to explore the basic public cultural service financial expenditure performance optimization path.
First, through the evaluation and analysis of the performance of the financial expenditure on basic public cultural services, it is found that since the reform and opening up, the absolute scale of public cultural service expenditure in China has been increasing, but its relative scale is decreasing continuously. The requirements of the balanced development of the economy are not consistent. Secondly, the efficiency of the public cultural services in China is investigated by using the super efficiency DEA. The efficiency of our public cultural service is generally low. However, the efficiency of our public cultural service is generally low. However, with the development of the economy, the overall efficiency of our country's financial expenditure has been carried out. In terms of regional aspect, the efficiency of public cultural services financial expenditure is not equal, and the financial expenditure of the developed areas is a serious waste, while the central and western regions, although the financial expenditure is small, have higher efficiency. It is found that the level of financial input and output equalization has been rising and then declining since 1995, but the difference in public cultural services between provinces is still large and the level of equalization is low.
The promotion of public cultural service performance can not simply increase the scale of fiscal expenditure, but should start with the improvement of the efficiency of expenditure and the level of equalization. In order to find the countermeasures to improve the performance of public cultural services, we need to examine the factors affecting the performance of public cultural services. Regression analysis of the influence factors of the efficiency of public cultural services financial expenditure in order to find the optimization approach from the policy. The panel data regression analysis shows that the efficiency of public cultural services is affected by economic, social development, cultural level, regional fiscal expenditure differences and government scale and other regional differences, the government can pass through By changing the controllable variables to optimize the efficiency of fiscal expenditure. On the basis of calculating the equalization of public cultural services, the relationship of co integration and Grainger causality between the public cultural services and the equality of the output of public cultural services is investigated. The study found that there is a long-term co integration relationship between the equalization of financial input and the equalization of output, and the equalization of financial input is the Grainger reason for the equalization of output in the short term. The equalization of finance is an effective way to solve the equalization of public cultural services.
According to the problems of scale, efficiency and equalization, the paper puts forward some suggestions on the performance optimization of basic public cultural services in order to promote the improvement of the level of public cultural service in China. To improve the awareness of the efficiency of expenditure, to improve the fiscal revenue system, to realize the scale effect, to strengthen the management of financial expenditure and to optimize the efficiency performance of basic public cultural services; to optimize the equality of basic public cultural services through the equalization of financial input, the promotion of fair distribution, the coordination of regional development, and the improvement of the transfer payment system. Turn performance.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812;G123

【参考文献】