公共支出效率主要受相对财政自主——地方政府自有收入在支出中的比例——的正面影响。这表明了分权确立独立主体的激励型好处,但更受绝对财政自主——地方政府自有收入——的负面影响.意味着我国分权缺乏相应的控制和问责机制,所谓的财政自主还没有达到规范意义上的要求。因此,我国地方分权应坚持,但配套的公共财政包括公共预算制度更应尽快建立和健全。
This paper makes an examination on public expenditure efficiency of China's local government and its impact factors. Public expenditure efficiency is mainly affected by fiscal autonomy, in which the relative fiscal autonomy measured by the ratio of revenue to expenditure has positive effect, suggesting incentive benefits of decentralization, while absolute fiscal autonomy measured by revenue has more negative effect, suggesting lack of relevant control and accountability mechanism. That is to say, the so-called fiscal autonomy has not reached the requirements. Therefore, the local government should be decentralized, establish and improve public expenditure as soon as possible.