Research On Public Service Expenditure Efficiency In Underdeveloped Areas

In the process of transition from fiscal to public finance in China,the adjustment of fiscal expenditure and the opt im izat ion of its structure are the main elements of the government's financial reform.Providing public goods and services is an important activity of local government fiscal expenditure,affecting the distribut ion of social resources.supply,demand structure,etc.With the deepening of the government financial system reform,the public service fiscal expenditures related to the nat ional economy and the people's livelihood are getting more and more attention.Public expenditure on public services is an important part of fiscal expenditure.The important indicator of government public service financial activity is expenditure efficiency,and expenditure efficiency is to some extent,it reflects the effect of government functions and fiscal policies.This paper selects education,health care,social security,and employment through the DEA method and the Tobit model.The efficiency of public ser vice expenditures in the underdeveloped regions represented by Gansu Province from 2011 to 2015 was measured from both static and dynamic aspects.analysis.From a static point of view,during the sample period,financial education expenditure in Gansu Province is in the stage of increasing returns to scale,and there is still room for improvement in the total efficiency of education expenditure;the efficiency of medical and health expenditure is relatively high,and the overall efficiency and technical efficiency remain basically the same.The situation shows that technical efficiency is the most important factor affecting the efficiency of health care expenditures;social security and employment expenditures are relatively inefficient and their scale of pay is in a decreasing phase.From a dynamic point of view,The efficiency of education expenditure in Gansu Province has shown a downward trend;The expenditure efficiency of health care also shows a decreasing trend,but the pure technical efficiency has been greatly improved;The efficiency of social security and employment expenditure has increased first and then decreased.As a whole,the efficiency of fiscal expenditure on public services in Gansu Province has been declining from 2011 to 2015.Judging from the influencing factors,The population density,fiscal self-sufficiency rate,and public service financial expenditure efficiency show a significant positive correlation;the relative dependency ratio,the relat ive size of fiscal expenditure and the effic iency of public service financial expenditure are negatively correlated;the per capita disposable income,fiscal decentralization,and public There is no signif icant relat ionship between service financial expenditure efficiency.Based on this,on the basis of relevant analys is,this paper proposes policy recommendations from the aspects of public service fiscal expenditure structure,fiscal expenditure evaluation system,supervision of public service fiscal funds,fiscal fund inclinat ion and innovat ion int ensity etc,to further enhance the public services of underdeveloped areas.Financial expenditure efficiency.