地方政府财政支出效率及优化实证研究——以陕西省延安市为例

The Empirical Study on the Efficiency and Optimization of Local Government Fiscal Expen——A Case of Yan'an City in Shaanxi Province

本文以延安市为例,分析了现阶段财政支出结构,使用数据包络分析方法测算出财政支出效率,并进一步构建巴罗内生增长模型,测算出延安市财政支出最优水平。结果显示:延安市财政支出结构失衡,导致财政支出效率低下;支出规模收益递减,过高的支出与政府干预造成效率损失和"挤出效应"。

Taking Yan'an as an example,the paper analyzes the fiscal expenditure structure of the current stage,uses DEA model to calculate the fiscal expenditure efficiency,and then builds Barrow's endogenous growth model to estimates the optimal fiscal expen-diture of Yan'an city.The result shows that the structure of the fiscal expenditure in Yan'an is unbalanced,resulting in the low efficien-cy of the fiscal expenditure and the decline of the returns to expenditure,while the excessive expenditure and the interference of the government cause the efficiency loss and"crowding-out effect".