【摘要】 论文首先构建了一个地方政府公共服务成本效益的分析框架,从而更好地识别地方政府财政资源是否转化为居民能享受到的最终结果和效益。利用2002—2012年中国大陆省级面板数据,运用数据包络分析法(DEA)测算了公共服务成本效益指数。结果显示,东部地区公共服务成本效益最高,西部地区公共服务成本效益最低。然后运用Tobit模型检验了财政分权、政府规模对政府公共服务成本效益的影响,发现财政支出分权、收入分权与公共服务成本效益指数显著负相关,省级财政自主度对公共服务成本效益没有显著影响;地方政府人员规模与公共服务成本效益呈倒U型关系。更多还原

【Abstract】 Do fiscal transfers to local governmentslead to positive outcomes and effective programs that benefit citizens?To answer this question,this article proposed an analytical framework of public service cost-effectiveness of local government.Based on this framework and 2002-2012 provincial panel data,the authors used data envelopment analysis(DEA)to calculate a public service cost-effectiveness index of local government.The results show that eastern provinces had the highest level of costeffectiveness,while western provinces were among the lowest.The authors then used a Tobit model to test the impact of fiscal decentralization and government size on public service cost-effectiveness.The empirical results suggest that fiscal expenditure decentralization and revenue decentralization were negatively related to public service cost-effectiveness,while fiscal autonomy had no significant effect on public service cost-effectiveness.The size of local government employment had a reversed U-shape relationship with public service cost-effectiveness.更多还原