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在建设和谐社会的主题和走出金融危机的背景下,分析财政支出的效率更加具有理论和现实的意义:这将有助于评估财政支出的现状,促进支出结构的完善。通过引入数据包络分析(DEA),对地方财政支出结构进行建模和实证研究,结论是:2008年各地财政分项支出中,北京和上海具有DEA有效性,并对可能的原因进行了探析。政策建议是地方政府的财政支出应该在进行结构性调整的过程中推动总规模适度增长。结构调整的动力,应来自于促进地域间公共服务均等化和区域内公共支出协调化两个方面。此外,应该更加注重于政府的服务性职能。厘清政府和市场的外延边界和交叉领域,给予市场中经济主体以更多的发展自主权,促进市场体系的完善。
Under the theme of building a harmonious society and going out of the financial crisis, analyzing the efficiency of fiscal expenditure has more theoretical and practical significance: it will help to assess the current situation of fiscal expenditure and promote the perfection of the expenditure structure. Through the introduction of data envelopment analysis (DEA), the local fiscal expenditure structure is modeled and empirically studied. The conclusion is: Among the fiscal expenditure in 2008, Beijing and Shanghai have DEA validity, and probed into the possible reasons . The policy suggests that the fiscal expenditure of local governments should promote moderate growth in the overall scale in the process of structural adjustment. The driving force of structural adjustment should come from promoting the equalization of public services among regions and the coordination of public expenditures in the region. In addition, more emphasis should be placed on the government’s service functions. To clarify the boundaries and cross-cutting areas of the government and the market, give the economic entities in the market more autonomy in development and promote the improvement of the market system.