中文摘要：

利用DEA非参数技术和受限Tobit模型，本文核算了分权财政改革后中国省级地方政府财政支出的相对效率，并对影响该效率变化模式的各种因素进行了解释。

英文摘要：

Making use of the DEA nonparametric method and the limited Tobit model, this article estimates the relative efficiency of Chinese provincial governments＇ fiscal expenditure following financial decentralization reform, and explains the factors that influence the changing pattern of such expenditure efficiency.