摘要
公共财政支出效率是衡量政府资源配置能力的重要指标，其优化对促进经济社会可持续发展具有重要意义。本研究基于当前我国财政支出结构复杂化及效率评估体系尚不完善的背景，旨在构建科学的评价框架并提出针对性改进策略。研究综合运用数据包络分析（DEA）、因子分析与面板数据分析等方法，选取2010年至2020年间全国31个省份的财政支出相关数据进行实证分析。结果表明，我国公共财政支出效率整体呈现逐年提升趋势，但区域间差异显著，中西部地区效率水平相对较低且波动较大。此外，教育、医疗和社会保障等民生领域支出效率仍有较大提升空间。本研究创新性地引入动态效率评估模型，并结合政策实施效果的滞后性特征，提出了包括优化支出结构、强化绩效管理以及推进区域协调发展在内的系统性改进方案。研究结论为完善我国公共财政管理体系提供了理论支持和实践指导，同时对提升财政资金使用效益具有重要参考价值。
关键词：公共财政支出效率；数据包络分析（DEA）；区域差异；民生领域支出；动态效率评估模型
Abstract
The efficiency of public fiscal expenditure is a critical indicator for measuring the government's ability to allocate resources, and its optimization plays a significant role in promoting the sustainable development of economy and society. Against the backdrop of the increasing complexity of China's current fiscal expenditure structure and the imperfection of the efficiency evaluation system, this study aims to construct a scientific evaluation fr amework and propose targeted improvement strategies. By comprehensively employing methods such as Data Envelopment Analysis (DEA), factor analysis, and panel data analysis, this research conducts an empirical analysis using fiscal expenditure-related data from 31 provinces across China between 2010 and 2020. The results indicate that the overall efficiency of China's public fiscal expenditure has shown a year-on-year upward trend, yet significant disparities exist among regions, with relatively lower and more volatile efficiency levels in central and western areas. Moreover, there remains considerable room for improvement in the efficiency of expenditures in livelihood-related fields such as education, healthcare, and social security. Innovatively, this study introduces a dynamic efficiency evaluation model and incorporates the lagging characteristics of policy implementation effects, thereby proposing a systematic set of improvement solutions, including optimizing expenditure structures, strengthening performance management, and advancing regional coordinated development. The conclusions of this study provide theoretical support and practical guidance for improving China's public fiscal management system and offer important reference value for enhancing the effectiveness of fiscal fund utilization.
Keywords：Public Finance Expenditure Efficiency; Data Envelopment Analysis (DEA); Regional Differences; Livelihood Field Expenditure; Dynamic Efficiency Evaluation Model
目 录
摘要 I
Abstract II
一、绪论 1
(一) 公共财政支出效率的研究背景 1
(二) 研究公共财政支出效率的意义 1
(三) 国内外研究现状分析 1
(四) 本文研究方法与创新点 2
二、公共财政支出效率评价体系构建 2
(一) 财政支出效率的理论基础 2
(二) 效率评价指标体系的设计 3
(三) 数据来源与评价方法选择 3
三、公共财政支出效率实证分析 4
(一) 实证研究设计与数据处理 4
(二) 不同领域财政支出效率对比 4
(三) 影响财政支出效率的关键因素 5
四、提高公共财政支出效率的改进策略 5
(一) 完善财政预算管理机制 5
(二) 强化绩效评估与监督体系 6
(三) 推动财政支出结构优化 7
结 论 8
参考文献 9
