發(fā)布時(shí)間：2018-03-05 22:27

  本文選題：財(cái)政支出效率　切入點(diǎn)：DEA　出處：《廈門大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：長期以來,為了提高財(cái)政支出的相對(duì)效率,中央和地方各級(jí)政府均采取了一定的措施,并且取得了一些成效。但是,人們?nèi)云毡檎J(rèn)為政府在財(cái)政資金的運(yùn)用上相對(duì)效率不高,政府的公信力屢屢被爆出的各地資金使用不規(guī)范等問題而損害。在前不久的兩會(huì)上,財(cái)稅改革成為各代表關(guān)注的焦點(diǎn)之一。為此,本文試圖對(duì)民生財(cái)政支出的相對(duì)效率狀況及其影響因素加以分析。這一研究有助于了解目前地方政府財(cái)政支出的情況,同時(shí)有針對(duì)性地采取措施解決財(cái)政支出中存在的問題,以利于各地財(cái)政支出相對(duì)效率的提升。 本文首先在權(quán)衡關(guān)于財(cái)政支出效率測度的有關(guān)方法的基礎(chǔ)上,采用DEA方法對(duì)地方政府財(cái)政支出的相對(duì)效率進(jìn)行實(shí)證分析。在此基礎(chǔ)上,運(yùn)用隨機(jī)效應(yīng)Tobit模型衡量影響地方政府民生財(cái)政支出效率的幾種因素,得到相應(yīng)的分析結(jié)論,并提出相關(guān)政策建議。 首先,本文用DEA方法對(duì)全國30個(gè)省區(qū)市的四個(gè)方面的民生支出(即教育支出1997-2012、醫(yī)療衛(wèi)生支出1997-2012、社會(huì)保障和就業(yè)支出2007-2012、環(huán)境保護(hù)支出2007-2012)的支出效率分模塊進(jìn)行了分析,結(jié)果發(fā)現(xiàn)：近年來盡管財(cái)政教育支出的增加,但教育的效率值總體上是下降的,醫(yī)療衛(wèi)生支出效率大部分地區(qū)在下降,社會(huì)保障和就業(yè)支出大部分地區(qū)的效率是增加的,所有東部地區(qū)的環(huán)境保護(hù)的效率是增加的,只有山西、江西這兩個(gè)中部地區(qū)和貴州、陜西、甘肅、青海這四個(gè)西部地區(qū)的環(huán)境保護(hù)效率是降低的。隨后,本文分區(qū)域?qū)γ裆?cái)政支出的相對(duì)效率進(jìn)行分析,結(jié)果顯示出東部效率得分偏高,整體效率好于中部,中部好于西部,東中西部三大地區(qū)在支出效率得分上具有明顯的聚類效應(yīng)。但是平均綜合效率值僅為0.60。 基于上述分析,本文隨后運(yùn)用隨機(jī)效應(yīng)Tobit模型對(duì)各地民生財(cái)政支出的效率得分與其影響因素之間的關(guān)系進(jìn)行了實(shí)證研究。結(jié)果顯示,我國地方政府財(cái)政支出效率具有明顯的地區(qū)差異,東部地區(qū)的財(cái)政支出效率高于中部地區(qū),中部地區(qū)的財(cái)政支出效率高于西部地區(qū)；財(cái)政分權(quán)對(duì)地方政府財(cái)政支出效率的影響為負(fù)向的。財(cái)政分權(quán)對(duì)東部地區(qū)和西部地區(qū)有負(fù)面影響,對(duì)中部地區(qū)的影響不確定。市場化程度對(duì)地方政府財(cái)政支出效率的影響為正向的。政府間競爭對(duì)地方政府的財(cái)政支出效率有負(fù)面影響。東西部地區(qū)的政府間競爭對(duì)地方政府的財(cái)政支出效率造成了負(fù)面影響。而政府間競爭對(duì)中部地區(qū)的影響不確定。各地的開放度使地方政府的財(cái)政支出效率顯著增加。本文最后提出了相應(yīng)的政策建議。
[Abstract]:For a long time, in order to improve the relative efficiency of fiscal expenditure, the central and local governments have taken certain measures and achieved some results. However, people still generally think that the government is relatively inefficient in the use of financial funds. The credibility of the government is often undermined by problems such as the irregular use of funds in various localities. At the recent two sessions, fiscal and taxation reform became one of the focal points of the delegates' attention. For this reason, This paper attempts to analyze the relative efficiency of people's livelihood financial expenditure and its influencing factors. This study is helpful to understand the current situation of local government financial expenditure and to take targeted measures to solve the problems existing in fiscal expenditure. In order to facilitate the relative efficiency of local fiscal expenditure. On the basis of weighing the relevant methods of measuring the efficiency of fiscal expenditure, this paper adopts the DEA method to empirically analyze the relative efficiency of the local government's fiscal expenditure. This paper uses the stochastic effect Tobit model to measure several factors that affect the efficiency of local government's public finance expenditure, obtains the corresponding analysis conclusion, and puts forward some relevant policy suggestions. First of all, this paper uses DEA method to analyze the expenditure efficiency sub-modules of four aspects of people's livelihood expenditure in 30 provinces, autonomous regions and cities in China (that is, education expenditure 1997-2012, medical and health expenditure 1997-2012, social security and employment expenditure 2007-2012, environmental protection expenditure 2007-2012). The results show that in recent years, despite the increase of fiscal expenditure on education, the efficiency of education has generally declined, the efficiency of medical and health expenditure has been declining in most areas, and the efficiency of social security and employment spending has increased in most areas. The efficiency of environmental protection in all eastern regions has increased. Only two central regions, Shanxi and Jiangxi, and the four western regions of Guizhou, Shaanxi, Gansu, and Qinghai have reduced their environmental protection efficiency. Subsequently, This paper analyzes the relative efficiency of people's livelihood expenditure in different regions. The results show that the efficiency of the east is higher, the overall efficiency is better than that of the central part, and the central part is better than the western part. The expenditure efficiency scores of the three regions in the east and the west have obvious clustering effect, but the average comprehensive efficiency is only 0.60. Based on the above analysis, this paper makes an empirical study on the relationship between the efficiency score of people's livelihood expenditure and its influencing factors by using the stochastic effect Tobit model. The results show that, There are obvious regional differences in the efficiency of local government expenditure, the efficiency of fiscal expenditure in the eastern region is higher than that in the central region, and the efficiency in the central region is higher than that in the western region. The influence of fiscal decentralization on the efficiency of local government fiscal expenditure is negative. The influence on the central region is uncertain. The effect of marketization on the efficiency of local government fiscal expenditure is positive. Intergovernmental competition has a negative effect on the efficiency of local government expenditure. It has a negative effect on the efficiency of the local government's fiscal expenditure, but the influence of the inter-governmental competition on the central region is uncertain. The open degree of the local government makes the local government's fiscal expenditure efficiency increase significantly. Finally, this paper puts forward the corresponding policy suggestions.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F224;F812.45

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