| In today’s world,cultural undertakings is increasingly becoming an important factor in the competition of comprehensive national strength.Since the reform and opening up,China’s economic development level has made considerable progress.When the people’s material life has been greatly enriched,the role of spiritual and cultural construction has become increasingly important.Therefore,cultural construction is not only an important part of China’s overall development layout,but also a fundamental requirement to protect people’s basic cultural rights and interests.From the current situation,in order to improve the quality of public cultural construction in China,we must start from improving the function of public cultural services,so as to fundamentally achieve the goal of public cultural construction and lay a cultural foundation for the development of modern society.At the same time,the development of cultural industry is inseparable from the support of government finance,which can strongly promote the development of cultural industry.Although the public cultural expenditure of all levels of government in China has increased significantly with the development of economy,the gap between the levels of public cultural expenditure of all levels of government in China is still quite obvious,and there are also problems such as the imbalance of supply and demand,the inequality of public cultural products and services.Therefore,it is important to study the current situation and efficiency of the local government’s financial expenditure on cultural industry,and find out the decisive factors that determine the efficiency of the financial expenditure on public cultural services,which will improve people’s living standards,clarify the direction of the expenditure on public cultural services and the policy development direction of China’s cultural industry and practical significance.Through theoretical discussion and empirical analysis,this paper first determines the method to measure the efficiency level of public cultural expenditure,and selects BCC model and Malmquist index method according to the characteristics of input-output and increasing returns to scale.Secondly,we should build an indicator system to measure the level and efficiency of China’s public cultural services,and use the data envelopment analysis method to get the financial expenditure efficiency scores of the local governments in each province,and then analyzes the performance of the input and output of public cultural services.Finally,taking the efficiency score as the dependent variable and the factors influencing the efficiency score as the independent variable,the data of each province in China from 2008 to 2017 are collected,and the limited Tobit random effect panel model is constructed for regression.The results show that there are great differences in the efficiency of cultural expenditure among the provincial governments,which are caused by considering the level of economic development,the density of population,the education level of residents,the proportion of financial expenditure and the proportion of government consumption.Finally,based on the results of econometric analysis,it is found that except for the proportion of government consumption,other factors significantly affect the efficiency of public cultural expenditure.Through the analysis of the mechanism of significant influencing factors,we can provide some direction and suggestions for local governments to adjust the expenditure structure,enrich the forms of public cultural construction,and provide "menu" cultural services to better meet people’s cultural needs.Finally,the inadequacy of this paper lies in the fact that the data of people’s satisfaction or sense of access that should be included in the index system in theory is missing and hard to quantify,and the primary and secondary indicators are selected due to the availability of data,and their weights are not considered.The author’s theoretical foundation is shallow,and the mechanism of influencing factors can also be further explored,which need to be explored in the future. |