Research On Culture Undertaking’s Fiscal Expenditure Efficiency Of Chinese Local Government

Culture, as the world’s soft power and an important content of comprehensive national strength, is growing a great role under the background of globalization. For residents to get the most direct way to basic cultural services, culture undertakings’ development is not only beneficial to the prosperity of culture, but also can meet the basic needs for people’s.Culture undertakings belong the public products or quasi-public product, local governments have a duty to undertake the necessary fiscal spending to meet the residents’basic public cultural consumption demand. According to data of China statistical yearbook, local governments had increased spending on culture undertakings over the past ten years. On the limited of financial resources, fiscal expenditure efficiency evaluation has become a noticeable issue. Based on this background, I conducted a study on culture undertaking’s fiscal expenditure efficiency of chinese local government.I use the principal component analysis to dimension of indicators, and DEA method to measure culture fiscal expenditure efficiency of31provinces according to the data from year2005to2012. Also use Tobit model to explain the factors. From the perspective of the result of efficiency, eastern comprehensive efficiency is much better than that in the middle and the western, and it is difference between middle and west. According to the results of the measuring efficiency, this article in the subsequent empirical part introduces Tobit regression model. It is select the geographic location, population density, the fiscal expenditure structure, economic development level, population age structure factor has carried on the empirical research. The empirical results show that the cultural undertakings in fiscal expenditure proportion of fiscal expenditure is higher, the lower efficiency of cultural undertakings’fiscal expenditure. This suggests that cultural undertakings fiscal expenditure has an effect of diminishing scale. For the majority of provinces, low efficiency because of excessive fiscal input. It should be moderately reduce cultural undertakings fiscal spending. According to empirical conclusion in this paper. I put forward the following suggestions:optimize cultural undertakings fiscal expenditure structure, establish and improve the appraisal system of local government, rational planning of public cultural service network.