摘要
本文利用DEA模型对广西14地市2007-2010年的财政支出效率进行了实证研究,并将技术效率分解为纯技术效率和规模效率,同时,利用Malmquist指数计算出各地市整体效率的变化情况,发现地方财政支出整体效率持续下降主要源于技术衰退。为此,从控制财政支出增长速度、推进地方财政支出预算管理的技术创新、完善地方政府财政支出效率考核体系方面提出相关对策,以期提高地方政府财政支出效率。
Based on the DEA analysis, the paper empirically studies the efficiency of fiscal expenditure of municipal government in Guangxi from 2007 to 2010, and technical efficiency is decomposed into pure technical efficiency and scale efficiency. At the same time, the Malmquist index shows that the efficiency of local fiscal expenditure contin- ues to decline mainly due to technical recession. To this end, we put forward some corresponding measures to control the growth rate of fiscal expenditure, promote technological innovation of local fiscal expenditure budget management, and improve the efficiency of local government fiscal expenditure evaluation system to improve the efficiency of the local government fiscal expenditure.
出处
《区域金融研究》
2013年第5期70-75,共6页
Journal of Regional Financial Research
