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本文首先利用DEA二次相对效益模型,测算省级层面应对公共风险的财政支出绩效发现,相比较2006年,2007年我国省级政府应对公共风险的财政支出绩效绝大部分处于提升和改进的路径之中,技术效率处于一个较高的水平,而管理效率相对较低;大部分实现了技术效率的省份,其管理效率相对较低,而未实现技术效率的省份,其管理效率相对较高,出现这种情况的原因主要与“参考效益”和“当前效益”的分布有关;除广东和辽宁外,中西部地区的综合效率排名相对靠前;各省份之间综合效率的差别不是特别大,且各省份综合效率均超过了0.5。根据Tobit模型的回归结果的报告来看,经济环境和社会环境是影响地方政府应对公共风险财政支出绩效的主要环境因素,地方财政供养人数的增加并没有提高或者改善地方政府应对公共风险的能力。基于此,本文还从四个方面提出了进一步提高地方政府应对公共风险财政支出绩效的建议。
In this paper, we first use the DEA quadratic relative benefit model to find out the performance of fiscal expenditures at the provincial level to deal with public risks. Compared with 2006 and 2007, the provincial government’s performance in coping with public risk is mostly in the path of improvement and improvement Among them, the technical efficiency is at a relatively high level while the management efficiency is relatively low; most of the provinces that have achieved technical efficiency have relatively low management efficiency while the provinces that have not achieved technical efficiency are relatively efficient in management, The reasons for this situation are mainly related to the distribution of “reference benefit” and “current benefit”; in addition to Guangdong and Liaoning, the comprehensive efficiency ranking in the central and western regions is relatively high; the difference in comprehensive efficiency among provinces Not particularly large, and the overall efficiency of all provinces exceeded 0.5. According to the report of the regression results of Tobit model, the economic environment and social environment are the main environmental factors that affect the performance of local governments in coping with the public expenditure. The increase of local financial support does not improve or improve the ability of local governments to deal with public risks. Based on this, this paper also put forward suggestions on how to further improve the performance of local government in coping with the public expenditure expenditure from four aspects.