Performance Evaluation And Influencing Factors Of General Public Budget Expenditure In Jiangxi Province

As an important part of further deepening the reform of economic system,the new round of financial and tax system reform puts forward new requirements for China's budget management system.In the report of the 19 th National Congress of the Communist Party of China,it was put forward that "we should establish a comprehensive,standardized,scientific and powerful budget system,and implement performance management in an all-round way",which pointed out the direction for the reform of our modern budget system.Since the reform and opening up of Jiangxi Province,the economy has been developing rapidly,and the GDP growth rate is located in the "first square array" of our country,followed by the continuous expansion of the scale of budget expenditure,the phenomenon of budget overspending is more frequent,and it is worth pondering whether the large scale of budget expenditure is actually effective.In this paper,we use data envelopment model and Tobit model to analyze the efficiency and influencing factors of general public budget expenditure in Jiangxi Province.In the preparation stage before the empirical study,this paper first introduces the relevant concepts of the efficiency of general public budget expenditure,and then expounds the relevant theoretical basis,including the theory of market failure and government failure,the theory of fiscal decentralization,the theory of new public management and the theory of principal-agent.The third chapter makes descriptive statistical analysis on the current situation of general public budget expenditure in Jiangxi Province,explains the situation of general public budget expenditure in Jiangxi Province and cities at all levels from three angles of scale,structure and budget deviation,and draws the conclusion that general public budget overspending in Jiangxi Province and cities is serious,which paves the way for empirical research.In the empirical research stage,DEA Tobit two-stage model is adopted in this paper.In the first stage,through dea-bcc model,the paper analyzes the general public budget expenditure efficiency of Jiangxi Province and each city,takes the per capita general public budget expenditure as the input variable,selects five comprehensive indicators of infrastructure construction,science,education and culture,public health,quality of life and labor employment as the output variable,and the final DEA results show that the reason for the low comprehensive efficiency of Jiangxi Province and each city is basically scale effect The rate is low.In the second stage,based on the research in the first stage,through the Tobit random effect panel model of limiteddependent variables,this paper analyzes the factors that affect the efficiency of general public budget expenditure in Jiangxi Province,and takes the comprehensive technical efficiency of each city as the explained variable,and selects six influencing factors as per capita GDP,population density,urbanization rate,tax burden,fiscal decentralization rate and fiscal transparency In order to explain the variables,we use stata14.0 software to regress,and conclude that the tax burden has a significant negative impact on the efficiency of general public budget expenditure,while the fiscal decentralization rate has a significant positive impact.The last part is the conclusion and suggestion.On the basis of summarizing the relevant research conclusions,the paper puts forward five aspects: adjusting the scale of local government budget expenditure reasonably,optimizing the structure of local government budget expenditure,promoting the structural adjustment of Local Taxation,deepening the reform of fiscal decentralization system,improving the local government assessment mechanism,comprehensively promoting the budget performance management and improving the budget supervision system Countermeasures or suggestions.