中文摘要：

当前减税增支背景下,提高政府财政支出效率尤为重要。运用DEA-Malmquist方法以河南省为例,分别从静态和动态角度对其108个县2002-2012年的财政支出效率进行研究,以揭示其财政资源的优化和浪费情况。从静态看,县级政府财政支出效率整体水平较低,仅15%县级财政支出达到有效,大部分县存在财政资源的浪费;贫困县资源利用情况相对于非贫困县相似但也存在对转移支付等财政资金的滥用。从动态看,2002-2012年河南省108个县级政府财政支出全要素生产率变动均值仅0.826,呈下降趋势;对贫困县进行纵向比较发现其财政资源使用情况落后于非贫困县。技术变动指数较低是河南省多数县存在资源浪费现象且并未达到有效的最主要原因。财政资源的使用缺乏透明、高效的运行环节与监督机制,“吃饭财政”等因素造成了财政支出全要素生产率低下,资源浪费现象亟待解决。提高地方政府财政支出效率应对现有财政资金使用方式与制度安排进行优化改革。

英文摘要：

Under pressure of reducing tax and increasing expenditure, it is especially important to improve the efficiency of government expenditure. Taking Henan Province as an example, this paper uses the DEA-Malmquist method to study the efficiency of fiscal expenditure of 108 counties in 2002-2012 from static and dynamic perspectives in order to reveal the optimization and waste of financial resources. From a static perspective, the overall level of efficiency of county government expenditure is low, only 15% of the counties reach effective expenditure, most of the county＇s financial resources are wasted; the resource utilization in poor counties is similar with non poor counties, but there exists misuse of transfer payment of fiscal funds. From a dynamic perspective, 2002-2012 government spending TFP change in 108 counties of Henan province is only a mean of 0.826, showing a downward trend. The longitudinal compari- son of poor counties show that the use of financial resources in the poor counties lags behind the non poor ones. The low index of techni- cal change is the main reason for the waste of resources and inefficiency in most counties of Henan Province. The article believes that the use of financial resources is lack of transparency and efficient operation link and supervision mechanism, and the existence of the factors such as ＂eating finance＂ has resulted in the low TFP of fiscal expenditure, and the waste of resources should be solved urgently. It is important to optimize the use of existing financial funds and institutional arrangements.