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利用DEA-Tobit模型,分析了1996-2010年中国省级政府预算内和预算外支出的相对效率及其影响因素。地方政府的维持性和社会性公共品供给效率普遍偏低,而经济性公共品供给相对高效,且预算外支出比预算内支出更有效率。由此可见,财政分权下的激励机制没有普遍提升公共品的供给效率,而经济性公共品供给效率的提高主要来源于软预算约束的制度缺陷。因此,在加强预算约束的同时,必须通过相关机制设计维持地方的经济增速,而对于公共品供给结构偏向的问题,则需要通过差别化的分权甚至一定程度的集权来解决。
Using DEA-Tobit model, the relative efficiency and its influencing factors of the budgetary and extrabudgetary expenditures of China’s provincial governments from 1996 to 2010 were analyzed. The maintenance of local government and the supply of social public goods are generally inefficient while the supply of economic public goods is relatively efficient and the extra-budgetary spending is more efficient than the budgetary spending. Thus, the incentive mechanism under fiscal decentralization does not generally improve the efficiency of the supply of public goods, while the improvement of the efficiency of the supply of economic public goods comes mainly from the institutional defects of soft budget constraints. Therefore, while strengthening the budget constraint, we must design and maintain the local economic growth through the relevant mechanism, while the problem of the bias of the public goods supply structure needs to be solved through differential decentralization and even a certain degree of centralization.