城市财政支出效率及其影响因素研究——基于2003-2012年中国283个地级以上城市的面板数据

Fiscal Expenditure Efficiencies and Its Influencing Factors:DEA-Tobit Analysis Based on Panel Data of 283 Cities in China between 2003-2012

本研究基于2003-2012年中国283个地级以上城市的面板数据,采用DEA与Tobit模型实证分析了上述城市的财政支出效率及其影响因素。研究发现,中国地级以上城市财政支出的综合效率在总体上有小幅下降;三大地区的效率存在显著差异,从西部、中部到东部依次递减;行政等级越高的城市效率越低,从一般地级市、一般省会、副省级城市到直辖市逐级降低。除了人均GDP、人均财政收入、人口密度等变量,产业结构和建成区面积也对财政支出效率产生重要影响。此外,宏观财政政策的变动对不同区域、不同行政等级城市的影响不同。当国家采取积极的宏观财政政策时,中西部城市、一般省会和一般地级市的效率明显下降,因此应警惕扩张偏向的财政行为对财政支出效率的负面影响。

This paper evaluates and analyzes the fiscal expenditure efficiencies of cities and the influencing factors with DEA-Tobit model,based on the panel data of 283 cities at prefectural level or above in China during 2003 to 2012.The key findings include slight decline in the comprehensive efficiencies,significant differences of the fiscal expenditure efficiencies among three regions with the west being the highest,the middle at medium,and the east the lowest,and the fiscal expenditure efficiencies found in a descending order according to their administrative level.Besides the factors of GDP per capita,government revenue per capita and population density,industrial structure and urban built-up area have impacted on the fiscal expenditure efficiencies.Furthermore,the variation of macro fiscal-policy also casts great influences on the fiscal expenditure efficiencies of cities at different levels.When the central government adopts an active fiscal policy,an obvious decline will happen in the west,the middle,the provincial capitals and the prefecture-level cities.This implies that expansionbiased fiscal behavior will have a negative impact on the efficiency of fiscal expenditure.