Research On The Performance Audit Of Local Public Expenditure Based On DEA Model

Local fiscal expenditure refers to the local government as the trustee of state power.In order to fulfill its corresponding functions,it allocates and uses fiscal revenue,mainly tax revenue,as planned.The size of local fiscal expenditures and the proportion of their nominal GDP,reflect the division and definition of power and responsibilities between local governments and central government,and their important position in social and economic development.It has been nearly 40 years since the reform and opening up,and China’s economy has developed rapidly.According to statistical data from the National Bureau of Statistics,the nominal gross domestic product(GDP)grew from 367.87 billion yuan in 1978 to 74.4 trillion yuan in 2016.At the same time,with the growth of GDP,the scale of fiscal revenue and fiscal expenditure also continues to rise,and the total amount of fiscal revenue and local fiscal expenditure of local governments is also increasing,gradually exceeding the scale of central government revenue and expenditure,and both The gap has widened year by year;the ratio of fiscal expenditure to GDP,that is,fiscal expenditure ratio,has been rising year after year.In recent years,the fiscal expenditure ratio has remained at more than 20%.In 2016,China’s fiscal expenditure ratio has reached 25.23%.The substantial increase in financial revenues and expenditures provides a strong guarantee for the steady and healthy development of China’s economy.However,due to the fact that the country’s fiscal revenue in a certain period is certain,fiscal expenditure has the characteristics of rarity and limitedness.Therefore,it is necessary to pass performance audits and propose that the departments that promote fiscal fund management and use should increase financial expenditure structure adjustment and improve the budget.The management system has achieved irrational distribution of fiscal funds and inefficient use in the course of its use,thereby improving the efficiency of the use of fiscal funds,improving the efficiency of the use of funds,and enhancing the effectiveness of the use of funds..Firstly,on the basis of weighing the related methods for measuring the efficiency of fiscal expenditure,this paper takes “China Statistical Yearbook” as the data source and uses DEA method to empirically analyze the local fiscal expenditure performance level of 2016 in 31 provinces(cities).This article selects three input indicators of fiscal expenditure ratio,per capita fiscal expenditure,and economic fiscal expenditure,and selects local fiscal revenue,GDP growth rate,local fiscal expenditure,per capita GDP,per capita disposable income of urban and rural residents,and rural per capita net income.Six indicators serve as output indicators.The use of DEAP2.1 software to conduct empirical analysis of the collected sample data,analyze the technical efficiency,pure technical efficiency,and scale probability of local fiscal expenditure in each region,and analyze the reasons for inefficient behavior in the allocation and use of financial funds.Combining the empirical analysis results and the status quo of China’s local financial expenditure performance audit,we propose targeted policies.