| Basic public services is the core of public goods,which provides people with necessary conditions for survival and development.In recent years,deep social problems begin to emerge and the call for equal basic public services more and more high.During the transitional period,the government should not only serve development of national economy,but also meet the basic needs of people's survival and development,which is faced with enormous financial pressure.In the face of various difficulties,how to effectively allocate financial resources to meet the basic needs of the public has become an important issue of public finance reform.In this context,it is of great theoretical and practical significance to study fiscal expenditure performance of basic pubic service.Firstly,the background,significance,methods and possible innovations of the research are briefly introduced.Secondly,this paper introduces the theory of public management movement and the theory of public accountability,and analyzes the political causes of the performance evaluation of fiscal expenditure.Thirdly,from the four dimensions of basic education,health care,social security and employment,environmental protection,this paper builds the performance evaluation system of fiscal expenditure,and uses the DEA model to measure the relative efficiency of fiscal expenditure of basic public service in the central region.Empirical results show that the overall efficiency of Hubei province is the highest and the overall efficiency of Shanxi province is lowest.In the field of basic education and health care,4 provinces have achieved DEA effectiveness.In the field of social security and employment and environmental protection,3 provinces have achieved DEA effectiveness.In view of the above results,this paper puts forward the following policy suggestions: increasing financial input,improving the efficiency of the use of financial funds and improving the performance management system. |
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