Research On Performance Evaluation Of Public Expenditure Financial Expenditure In Yunnan Province Based On DEA-Tobit Method

The development and improvement of the public cultural service system is an important part of building a "cultural power".Its main role is to provide citizens with high-quality public cultural services and products,protect citizens' basic cultural life rights,enrich citizens' spiritual and cultural life,and disseminate advanced knowledge,Cultural thought.As the main supplier of public cultural services,the government plays a decisive role in promoting the development of public cultural services.The goal of building a modern public cultural service system proposed by Yunnan Province is to basically build a modern public cultural service system that covers urban and rural areas,is convenient and efficient,guarantees basics,and promotes fairness by 2020.As the financial expenditures of public cultural services continue to increase,the efficiency of the use of funds is becoming more and more important.The current research results show that there are still imbalances,inconsistencies,incompatibility,disproportion,and inconsistency in the development of public cultural undertakings in Yunnan Province,which is far from the goal of "equalization of public services" in the report of the 19 th National Congress.Public cultural services have the characteristics of public goods,which must be intervened and led by the government.Therefore,the basis and core of improving the overall level of public cultural services in Yunnan Province and achieving the goal of equalization is to ensure the efficiency and efficiency of financial expenditures of public cultural services in Yunnan Province.The purpose of this paper is to construct a set of feasible performance evaluation system for public expenditures of public cultural services in Yunnan Province through systematic study and discussion,and conduct empirical analysis to draw conclusions.This paper has fully studied the excellent academic achievements at home and abroad,consulted a large number of similar evaluation cases to determine the evaluation index system,selected the DEA-Tobit model applicable to the performance evaluation of fiscal expenditure,and added the factor analysis method according to actual needs.And using this evaluation system to effectively evaluate the performance of public expenditure on public cultural services in Yunnan Province.The first chapter is the introduction of this paper,which is mainly about the background meaning,content ideas and introduction and review of the literature.The second chapter is the definition of concepts and the elaboration of related theories.The third chapter is an overview of the current situation of public cultural service development and fiscal expenditure in Yunnan Province,as well as the problems of fiscal expenditure.The fourth chapter is the introduction of the evaluation model and the selection and construction of the specific indicator system.The fifth chapter is the empirical analysis part of this paper.Firstly,a set of scientific and reasonable evaluation index system is determined according to the factor analysis method,and the comprehensive scores of each output item are calculated.Then,the DEA model is used to measure the public culture of 16 prefecture-level cities(states)in Yunnan Province in 2008-2017 and 2017.Service financial expenditure efficiency.The sixth chapter is to examine the impact of external environmental factors on the comprehensive technical efficiency of public expenditure on public cultural services in Yunnan Province through Tobit regression model and analyze the test results in detail.The seventh chapter is the summary and outlook of the research.The results show that the efficiency of public expenditure on public cultural services in Yunnan Province is not as effective as DEA,and most prefecture-level cities(states)also have different types and degrees of inefficient behavior.According to Tobit regression analysis,the performance of public expenditure on public cultural services in Yunnan Province is affected by the education level,population density and the proportion of public cultural expenditures,which is not significantly related to the change of economic development level.