Study On Efficiency Of Public Service Fiscal Expenditure

Public Finance has been an important safeguard to achieve the service-oriented government. Public service in this dissertation was social public service, mainly including education, health care and social security expenditure in the structure of fiscal expenditure. Research content was consisted of the scope and structure, performance and effectiveness, ways and means of public service fiscal expenditure, which were locative efficiency and technical efficiency and institution efficiency from the point of view of efficiency.The first part of the dissertation researched allocative efficiency of public service fiscal expenditure from the total and proportion of expenditure. The regression relationship between China's fiscal expenditure structure and economic growth was analyzed. The results indicated that social expenditure has positive effects of economic growth. Regardless of theoretical perspective of mixed goods theory, or comparative perspective with the country of same development level, China's public service expenditure had a big gap. Regarding the fiscal expenditure as an incomplete contract, the inherent cause was revealed using the prospect theory of behavioral economics. It has been shown that government has preferences of increasing economic expenditure and reducing public service expenditure in the budget deficit constraints. Government's fiscal expenditure priorities were defined through the psychological accounts analysis.The system dynamics model and VENSIM software was introduced to analyze the mutual relations of public service expenditure system elements and simulate expenditure policy. It has been found that the increasing of public service expenditure is a gradual process and public service expenditure structural adjustment should be focused on. Education expenditure growth rate should be greater than science and technology expenditure growth rate in recent years.The second part of the dissertation researched allocative efficiency of public service fiscal expenditure from the vertical intergovernmental structure and the horizontal regional structure. The analysis of statistical data shows that in fact the public service expenditure allocation exists an imbalances status, which public service expenditure responsibilities focus on the grass-roots government, but fiscal authorities concentrate in the upper government. At the same time the non-equal public service exists in region, while the general transfer payment that is the genuine equal effect form of transfer payment is only 11.3%.In the third part of the dissertation, the relative efficiency of China's 31 provincial public service expenditure was evaluated using Data Envelopment Analysis (DEA) C2 R model and LINDO software after primary electing the indicator system using logic analysis method and detecting redundancy and identification of overall indicator system. The results showed that 17 provincial public service expenditures are relatively efficient, Beijing and Guizhou are weak DEA effective, and the remaining provinces are non-DEA effective. Input redundancy ratio, output inefficiency ratio and the shadow price were calculated to improve the efficiency of the weak DEA and non-DEA provinces. The input-output adjusted values of these provincial DEA effective were also calculated using projection method.In the fourth part of the dissertation, three dimensions of budget Objectives, budget information, participants and their powers formed the basic framework of public budget governance patters. By transaction cost theory, empirical analysis showed that the choice of control-oriented budget governance patter is the smallest transaction cost, the most institution efficient budget form under the budgetary environment that the budget uncertainty, the budget information symmetry and the assets specificity are greater. The control included internal administrative controls, external political control and output control.