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一、何为财政支出效率——区分两个概念财政支出是各级政府在某一财政年度内的支出总和（不包括政府间的转移支付）。而财政支出效率包括两方面的内容：资源配置效率与X—效率或称生产效率。（一）资源配置效率资源配置效率是指财政资源按照消费者对最终产品的偏好和预算约束进
First, what is the efficiency of fiscal expenditure - to distinguish between the two concepts Financial expenditure is the sum of all levels of government spending in a fiscal year (excluding intergovernmental transfer payments). The efficiency of fiscal expenditure includes two aspects: resource allocation efficiency and X-efficiency or production efficiency. (A) the efficiency of resource allocation Resource allocation efficiency refers to the financial resources in accordance with the consumer’s preference for the final product and budget constraint