Empirical Research On The Financial Expenditure Of Basic Public Cultural Services In China

Basic public cultural services as a citizen's basic right and government's duty,take a more and more important role in building a well-off society in an all-round way.Providing superior,efficient,convenient and equal basic public cultural services is an important content of building a well-off society.It's also one of the important indices for achieving socialist modernization.In recent years,our country invested a lot of financial and material resources,manpower in developing basic public cultural services,but the service supply efficiency is not high,The problem of service inequality persists between regions,between urban and rural,between groups.The empirical research on the performance of the financial expenditure of basic public cultural services in China is not only conducive to improving the supply system of basic public cultural services in China,but also promoting the equalization of basic public cultural services.This article build indexs system from the perspective of input and output,to evaluate fiscal expenditure performance of public cultural services,basing on the data from 2006 to 2015,using SPSS20.0,Deap2.1 software,using data envelopment analysis method to evaluate the performance of basic public cultural services in 31 provinces.The analysis results show that the supply of basic public cultural services in China has achieved remarkable results,but the overall efficiency loss still exists.From 2006 to 2015,the average national comprehensive technical efficiency is 0.723,and the comprehensive technical efficiency was fluctuated in 10 years;The average national pure technical efficiency is 0.937,the pure technical efficiency is decreasing firstly and increasing then,it means that the government's basic public cultural service management level and ability of resource allocation is improving;The average national comprehensive fiscal efficiency is 0.772,the overall level is down before,and then rising,and falling last,it means that the our country finance size and structure is not reasonable.Comparing provincial basic public cultural services efficiency shows that China's basic public cultural services fiscal expenditure performance obvious gap between regions,the eastern region efficiency is higher than the central region,the central region is higher than the western region.To analyze the influence factors of the fiscal expenditure performance shows that the level of economic development,fiscal expenditure scale,the fiscal expenditure structure,the relationship between the central and local fiscal expenditure impact on basic financial expenditure performance of public cultural services.Based on theoretical and empirical analysis of the research conclusion,finally,the paper proposes corresponding policy suggestions:firstly,the government need to improve the central and provincial basic public cultural services proportion of fiscal expenditure,regulate service safeguard way;We should improve the service supply mode and improve the service efficiency of basic public cultural services.To innovate the input method,construct the basic public cultural services multi-input mechanism;Finally,it is necessary to improve the performance appraisal mechanism of basic public cultural services.