地方政府财政支出效率及其影响因素分析--以安徽省为例

摘要

文章以安徽省各市级行政单位2007-2014年数据为例，利用超效率DEA模型对其财政相对效率进行测算，并利用面板模型对其主要影响因素进行分析。效率测算结果表明：安徽市级政府财政支出效率总体相对低效，皖南地区整体高于皖北地区；2011年行政区划调整对各行政单位财政支出效率影响差异较大；皖江城市带示范区对提升财政支出相对效率无显著效果。面板分析结果表明：经济发展水平、产业结构、财政支出规模及结构、社会平均税收负担和对外开放程度对财政支出效率存在显著影响；2011年皖江城市带示范区建立和行政区划调整对影响财政支出相对效率的因素存在影响。%This paper,based on the data of every municipal administrative region in Anhui province on the time span from 2007 and 2014,evaluates fiscal efficiency of expenditure by employing super-efficiency DEA model and testifies influential factors on efficiency by utilizing panel model. Results of evaluation uncover that:comprehensive efficiency of fiscal expendi⁃ture of municipal governments is relatively inefficient,and efficiency in southern area of Anhui is higher than that in northern counterpart;difference of impact,from administrative region adjustment in 2011,on local governments’fiscal efficiency of spending is great;effect of Wanjiang City Belt on improving regional fiscal efficiency is insignificant. Results of panel analysis show that:level of economic development,industry structure,scale and structure of fiscal expenditure,total taxation burden of individuals and firms,and degree of openness exert remarkable effect on fiscal spending efficiency;establishment of Wanji⁃ang City Belt and administrative region adjustment in 2011 alter the statistical significance of factors influencing public spend⁃ing efficiency.