A Study On The Performance Evaluation And Optimization Of Local Finance Basic Public Cultural Service

Public cultural service is one of the important means to meet the cultural needsand improve the livelihood of the people. During "The12th Five Year Plan" period,our country put forward the strategic task of promoting the development andprosperity of socialist culture. The "18th CPC National Congress" proposed therequirement of "strengthen the major public cultural projects and programs, improvethe public cultural service system, and improve service efficiency". From this point,China attaches great importance to public culture service. However, with thedevelopment of economy, the contradiction between demands and supplies has arisengradually.As a public service provided by the state, the local finance is the main supplysource of funds of public cultural service,"Sufficient, effective, and equal" is thebasic demand of public cultural service. Evaluation on the performance of publiccultural service in three aspects of scale, efficiency, and equality is an importantaspect of the inspection effect of fiscal expenditure, and an important means to solvethe livelihood problems of the public cultural service. The thesis evaluates andanalyses efficiency of public cultural service from the angle of financial input andoutput. The thesis evaluates the scale performance, efficiency performance andequalization performance to explore the path of fiscal expenditure performanceoptimization of basic public cultural services in china.First of all, through the evaluation and analysis of the performance of thefinancial scale of basic public cultural service expenditure, we found that, since thereform and opening up, China’s fiscal expenditure scale of public cultural services isgrowing, but its relative size is decreasing. Proportion of expenditure of publiccultural service expenditure decreased, and this does not conform to the balancedrequirements of the public service and economic development. Secondly, this thesisstudies China’s public cultural service expenditure efficiency by using superefficiency DEA method, and discovers that the efficiency of China’s public culturalservice expenditure is generally low, but with the economic development, theefficiency of fiscal expenditure in China as a whole is gradually improve; from theregional perspective, the public cultural service efficiency of fiscal expenditure showing a trend of inequality, waste of fiscal expenditure in economic developedareas is serious, however, the central and western areas have a higher efficiency.Finally, using the coefficient of variation to evaluate the equalization performance,research found that since1995the level of equal in both fiscal expenditure and effectwas first increased and then decreased, but the differences between provinces is stilllarger, equalization stays in a low level.The progress of Public cultural service expenditure performance can not by theincrease of the scale of fiscal expenditure only, but also by the improvement ofexpenditure efficiency and the level of equalization. Factors affecting the performanceof fiscal expenditure of public cultural services should be investigated to findcountermeasures of public cultural service expenditure performance optimization. Inorder to find ways of policy optimization, panel data is used to do regression analysisof the factors affecting the efficiency of fiscal expenditure of public cultural servicesand the result shows that the public cultural service expenditure efficiency is affectedby regional differences of economic, social development, cultural level, area and thesize of government and the efficiency of public expenditures can be optimized bychanging controlled variables by government. In the aspect of public cultural serviceequalization performance optimization, based on the calculation of input and output ofpublic cultural service fiscal equalization, the co-integration relationship and Graingercausality between them can be investigated to research problem of whether publiccultural service input equalization lead to public cultural service output equalization.The study found that there is a long-term co-integration relationship between inputand output fiscal equalization, the input fiscal equalization is the Grainger reason ofoutput equalization in the short term, and fiscal equalization is an effective way tosolve the public cultural service equalization.According to the problem founding from scale, efficiency, and equalization, thisthesis put forward optimization suggestions of the basic public cultural serviceperformance, in order to promote public cultural services development in China. Inorder to optimize the size of the basic public cultural service performance, we canimprove the fiscal expenditure level, enrich financing source and speed upinfrastructure construction. For the sake of optimize the efficiency of the basic publiccultural service performance, we can boost spending efficiency consciousness,improve the fiscal and tax system, achieve economies of scale and strengthen thefiscal expenditure management. For purpose of optimize equalization of basic public cultural services, we can implement equal fiscal investment, promote fair distribution,coordinate regional development and perfect the transfer payment system.