中文摘要：

通过三阶段DEA模型对我国2010～2013年地方财政支出调节城乡收入差距的效率进行了实证研究。结果表明，我国地方财政支出调节城乡收入差距的效率受环境因素的影响较大，城镇化率、对外贸易依赖程度是调节效率提高的有利因素，人均GDP、人口密度是调节效率提高的不利因素；总体地方财政支出调节城乡收入差距的综合效率较低；东、西部地区的平均综合效率始终高于中部地区，效率分布与地区间经济发展水平不一致。

英文摘要：

Based on the three-stage DEA model, this paper researches on the efficiency of local governments＇financial expenditure in China from 2010 to 2013 to adjust the income gap between urban and rural residents. Research shows that, the environmental factors have a great impact on the efficiency of local governments＇ financial expenditure to adjust the income gap between urban and rural residents, and urbanization rate and foreign trade dependence are positive factors to im- prove the regulation efficiency. However, the per capita GDP and population density are on the contrary~ the overall technical efficiency of local government expenditure to adjust the income gap between urban and rural residents is low; average technical efficiency of East and West is always higher than the central region, indicating that the distribution of efficiency is inconsistent with the level of economic development between regions.