中文摘要：

本文基于公共品供给的萨缪尔森条件界定了地方公共服务配置效率的内涵，并实证检验多维财政分权指标对中国地方义务教育和医疗卫生服务配置效率的影响。研究发现，当地方财政资金更多来自于中央转移支付补助时，提高地方政府的财政支出分权程度，有助于改善地方义务教育服务的配置效率；但是，由地方政府配置和使用更多的财政资金，无论这些资金来自于转移支付还是地方本级财政收入，都会对地方医疗卫生服务配置效率产生不利影响。因此，不同维度的财政分权对不同类型地方公共服务的配置效率具有不同方向的影响，只有分别检验财政分权与各类公共服务配置效率的关系，才能全面准确地评估财政分权对地方公共服务供给行为的真实影响。

英文摘要：

This article defines the connotation of allocative efficiency of local public services based on the Samuelson condition and tests the effect of multidimensional fiscal decentralization index on the allocative efficiency of China＇ s local compulsory education services and health services. The empirical results show that：Increasing the expenditure decentralization can improve the allocative efficiency of local compulsory education services when the local compulsory education services financed more funds from intergovernmental grants; But if the local governments allocate and use more public funds, no matter these funds come from intergovernmental grants or local own fiscal revenue, they will adversely affect the allocative efficiency of local health services. Therefore, different fiscal decentraIization indexes have different effects on different local public services allocative efficiency. So, In order to fully and accurately assess the real impact of fiscal decentralization on the supply behavior of local public services, we should test the relationships between fiscal decentralization and the allocative efficiency of different public services respectively.