中文摘要：

文章利用DEA-Tobit模型,以人均财政支出作为投入变量,以五大发展理念下的政府绩效作为产出变量,测算2013年中国30个省级地方政府的财政支出效率并对其影响因素进行实证研究。研究结果表明：中国地方政府财政支出效率低下且存在显著的地区差异,东中西部地区效率递减;区域内部省份中,东部地区财政支出效率差异最大,中部最小;实际人均GDP、政府支出规模对财政支出效率有显著负面影响;居民受教育水平、人口密度、对外贸易依存度和城镇人均可支配收入对财政支出效率有显著正面影响。通过对以上研究结果的分析,得出相关政策启示。

英文摘要：

This paper applies DEA and restricted Tobit regression model to estimate fiscal expenditures efficiency of 30 provincial-level governments in 2013 and make an empirical analysis on the key determinants by using per capita expenditure as input variable and the performance of local governments under the five development eoncepts as output variables. The results show that Chinese local governments＇ fiscal expenditures are inefficient and there are significant regional imbalances. Expenditure efficiency in eastern regions, central regions and western regions are reducing in turn. As to the intra-regiunal provinces, the most unbalanced expemtitures efficiency falls on eastern China, the difference in central China is the least. The real per capita GDP and the size of government expenditures have negative impacts on provincial governments＇ financial expenditures efficiency, the education level of residents, the density of population, the dependence on foreign trade and the per capita disposable income have positive impacts, Based on the analysis of the ahove resuhs, we draw relevant policy itnplications.