I 摘要 本文在深化财政领域改革的宏观背景下，对四川省地方政府的财政支出绩效进行 了评价。本文从静态和动态两个视角对其进行评价。静态评价主要是根据评价指标体 系，对某地的财政支出绩效进行逐年的测算，忽略了跨期对比。动态评价在基于面板 数据，对财政支出绩效评价进行动态的跨期对比。两种评价方式相互补充。在静态评 价中，本文基于5E原则，即经济性、效率性、有效性、公平性和环境性，构建了财 政支出绩效评价指标体系，运用主成分分析法对各指标进行赋权，随后对四川省21 个地级市（州）2010~2018年间的财政支出绩效进行了测算。在动态评价中，本文运 用DEA-Malmquist方法，从财政目标的经济增长、民生保障、社会发展、生态环境 和科技创新五个方面构建了投入-产出指标，对四川省21个地级市（州）2010~2018 年间的财政支出绩效进行了动态评价。本文主要得出以下结论： （1）从静态视角看，整体的财政支出绩效是稳步提升的，但不同地市之间存在 差异。不同地市的财政支出绩效提升速度有差异，从而导致不同地市财政支出绩效差 距在扩大。 （2）具体到静态评价的五个维度看，在不同维度各地市的表现具有较大差异。 在某一维度排名比较靠前的城市在另外指标可能相对落后。这表明财政支出绩效是一 个多维度的综合评价结果，在注重整体绩效的基础上，也应该因地制宜地关注绩效的 结构组成。 （3）从动态视角看，整体的Malmquist指数除了在2015~2016年间，Malmquist 指数是略微下降外，其他年份都是增长的，说明整体的财政支出绩效水平是逐年提升 的。其中，在2010~2014年间，财政支出绩效水平的提升主要是由技术进步推动的， 在此之后，技术效率的作用逐年提高。 （4）在2010~2018年间，大多数地市的Malmquist指数是大于1的，表明这些 地方的财政支出绩效是提升的；也有部分地市财政支出绩效出现了下滑，这些地市为： 泸州、南充、广安和达州。从指数分解的结果看，效率和技术进步对财政支出绩效的 贡献度因地不同而有较大差异。 关键词：财政支出 绩效评价 地方政府 Abstract II Abstract This dissertation evaluates the fiscal expenditure performance of local governments in Sichuan Province under the macro background of deepening fiscal reforms. This dissertation evaluates it from both static and dynamic perspectives. Static evaluation is mainly based on the evaluation index system to measure the fiscal expenditure performance of a certain place year by year, ignoring the inter-period comparison. Dynamic evaluation is based on panel data to make dynamic inter-period comparisons of fiscal expenditure performance evaluation. The two evaluation methods complement each other. In the static evaluation, based on the 5E principles, that is, economy, efficiency, effectiveness, equity and environment, this dissertation constructs a financial expenditure performance evaluation index system, uses principal component analysis to assign weights to each index. The fiscal expenditure performance of 21 prefecture-level cities (prefectures) in Sichuan Province from 2010 to 2018 was estimated. In the dynamic evaluation, this dissertation uses the DEA-Malmquist method to construct input-output indicators from the five aspects of financial targets: economic growth, people’s livelihood, social development, ecological environment and technological innovation. The fiscal expenditure performance from 2010 to 2018 was dynamically evaluated. This dissertation mainly draws the following conclusions: (1) From the static perspective, the overall fiscal expenditure performance is steadily improving, but there are differences between different cities. Different prefectures have different rates of performance improvement in fiscal expenditures, leading to widening gaps in fiscal expenditure performance of different prefectures. (2) Looking specifically at the five dimensions of static evaluation, there are big differences in the performance of prefectures in different dimensions. Prefectures that rank relatively high in one dimension may lag behind in other indicators. This shows that fiscal expenditure performance is a multi-dimensional comprehensive evaluation result. On the basis of focusing on overall performance, attention should also be paid to the structure of performance according to local conditions. (3) From the dynamic perspective, the overall Malmquist index, except for a slight decline in the Malmquist index between 2015 and 2016, has increased in other years, indicating that the overall fiscal expenditure performance level has been improving year by Abstract III year. Among them, from 2010 to 2014, the improvement of the performance level of fiscal expenditure was mainly driven by technological progress. After that, the role of technical efficiency increased year by year. (4) From 2010 to 2018, the Malmquist index of most prefectures was greater than 1, indicating that the fiscal expenditure performance of these places has improved; there are also some prefectures that have seen a decline in fiscal expenditure performance. These cities are: Luzhou, Nanchong, Guang'an and Dazhou. From the results of index decomposition, the contribution of efficiency and technological progress to the performance of fiscal expenditure varies greatly from place to place. Key words: Fiscal expenditure Performance evaluation Local Government 目 录 目 录 摘要 ............................................................................................................................ I Abstract ....................................................................................................................... II 第1章 绪论 ................................................................................................................. 1 1.1 选题背景和研究意义 .................................................................................... 1 1.1.1 选题背景 ............................................................................................. 1 1.1.2 研究意义 ............................................................................................. 2 1.2 国内外研究现状 ............................................................................................ 3 1.2.1 国外研究现状 ..................................................................................... 3 1.2.2 国内研究现状 ..................................................................................... 4 1.2.3 文献述评 ............................................................................................. 6 1.3 主要研究内容和方法 .................................................................................... 6 1.3.1 研究思路 ............................................................................................. 6 1.3.2 研究框架 ............................................................................................. 7 1.3.3 研究方法 ............................................................................................. 7 第2章 相关概念和理论基础 ..................................................................................... 9 2.1 相关概念 ........................................................................................................ 9 2.1.1 财政支出 ............................................................................................. 9 2.1.2 财政支出绩效 ..................................................................................... 9 2.1.3 财政支出绩效评价 ........................................................................... 10 2.2 理论基础 ...................................................................................................... 11 2.2.1 公共财政理论 ................................................................................... 11 2.2.2 成本收益理论 ................................................................................... 12 2.2.3 委托代理理论 ................................................................................... 12 2.2.4 新公共管理理论 ............................................................................... 13 第3章 地方政府财政支出绩效静态评价 ............................................................... 15 3.1 地方政府财政支出绩效评价指标体系 ...................................................... 15 目 录 3.1.1 评价原则 ........................................................................................... 15 3.1.2 指标选取 ........