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中文摘要：
研究地方政府间财政政策互动对我国财税体制等的顶层设计意义重大。通过理论分析和运用三阶段Bootstrap DEA、空间Durbin模型，对2007—2011年我国省级地方政府效率进行了测度与检验。结果表明：地方政府效率及其经济发展水平、高学历人数比例、财政分权程度、对外开放程度等控制变量均存在相互促进的空间依赖关系。因此，增强区域人才交流与官员激励，提高辖区市场开放度与纳税人受教育水平，完善财力与支出责任相匹配的财税体制，将有利于增进政府效率，发挥其影响因素的正外部性作用。
英文摘要：
To study the interaction between local govcraments＇ financial policies is of great sig- nificance to the top-level design of China＇s financial and taxation system. Through theoretical analysis and by using the three-stage Bootstrap DEA and Spatial Durbin model, this paper measures and tests China＇s local government efficiency at provincial level from 2007 to 2011. The results indicate that spatial dependent relationship of mutual promotion exists in such controlling variables as local govern- ment efficiency and its economic development level, the proportion of persons with higher education background, the degree of fiscal decentralization, and the degree of openness to the outside world, etc.. Therefore, several measures should be taken into account, such as to enhance the regional per- sonnel exchanges and stimulation of local officials, improve market openness and education level of tax-payers, and perfect the financial and taxation systems that match the financial resources with ex- penditure responsibilities, these could help to improve government efficiency and give positive external play to its influencing factors.
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