The Research On The Efficiency Of Financial Expenditure Of The State-owned Arts Troupes

State owned art troupes are not only the backbone of the prosperity of socialist literature and art,but also an important subject of the development of cultural industry in china.In 2012,after ’a group of five’ reform,our country continue to strengthen the support for State-owned Art Troupes.During the period of 2013-2015,the average increase in fiscal expenditure remained at around 10%,meanwhile,the fiscal expenditure proportion of the total income of the enterprises and institutions also increased year by year.However,Financial funds did not translate into actual development momentum,the state-owned art troupes are generally faced with the problem of the decrease of the rate of self-sufficiency and output.With the speeding up of the marketization reform and the increase of national emphasis on fiscal expenditure performance,the reform effect of state-owned art troupes and the effectiveness of fiscal expenditure performance wil]become the focus of government,industry and academia.Based on this background,this paper evaluates the efficiency of fiscal expenditure in China’s state owned art troupes by using data envelopment analysis(DEA)and the data of 31 provinces in 2014.This paper is divided into five parts.Among them,the introduction part of the system introduces the background and significance of the research,the summary of the domestic and foreign research,the mentality and the method of.the article.The first chapter mainly analyzes the theoretical basis of the research,including the basic concepts and the principles of the efficiency,and the commonly used method and the reason of DEA method being selected and its advantages and disadvantages.The second chapter is the construction of the index system and the model analysis,discussing the reason of the indicators selection,and focusing on the three model of the DEA.The third chapter is the empirical analysis,based on the analysis of present situation of financial input of state-owned art troupes,analysing the performance of financial input in 2014.The fourth chapter is the problems and suggestions,combined with the financial investment status and efficiency results,summarizing the present situation of state-owned art troupes of fiscal expenditure performance and the macro level of reform and development problems,and puting forward the corresponding policy recommendations.In this paper,through the analysis of the overall situation,the regional comparison and the comparison of the enterprises and institutions,we can found that the scale of financial investment of China’s state-owned art troupes has become more reasonable,but their fiscal expenditure efficiency has shown the features of overall low,regional structural imbalance,and ’enterprises higher and institutions lower’,and so on,there are serious problem of ’path dependence’ and ’mismatch between supply and demand ’.We should take measures to improve the internal level of management and the performance of fiscal expenditure of state-owned art troupes,for instance,promoting the reform of supply side and demand side,optimizing the structure and mode of financial investment,and establishing the performance evaluation mechanism,and so on.Regions,provinces and different troupes should adjust the investment scale and change the way of investment,according to its’ own actual situation,and avoid ’one-size-fits-all’.