Research On The Efficiency Of Fiscal Expenditure Of Public Cultural Services In China

In today’s world,in the context of globalization,culture,as a medium for foreign exchanges,plays an increasingly obvious role in the international community.Moreover,our country’s economic level has continued to improved,and the people’s requirement for spiritual culture has also continued to increase.Public cultural services are the most direct and convenient channel through which ordinary people can obtain cultural services.Therefore,whether from the perspective of national development or the people’s spiritual and cultural needs,it is required to accelerate the construction of public cultural services.The nature of public products of public cultural services determines that they need to be provided by the government and supported by public finances.The scale of investment in cultural undertakings for the development of public cultural services in my country is increasing every year.For people’s demand and society’s requirement,the scale of investment in cultural undertakings should be increased,but it cannot be expanded without limits,Especially in the current environment of tax reduction and fee reduction,it is inevitably required to increase expenditure efficiency while spending money.This article uses this as a background to study the fiscal expenditure efficiency of public cultural services in my country’s 31 provinces(autonomous regions and municipalities)from 2010 to 2018,and further analyze the factors that affect fiscal expenditure efficiency.It is hoped that relevant and valuable conclusions can be made to improve the efficiency of public cultural service financial expenditure,and at the same time provide new ideas for future research.The research framework of this article is as follows:The first part is introduction.This article’s background and meaning have been explained here,and this part also systematically combs the domestic and foreign research literature and makes a review,provides useful ideas for the writing framework of this article,illustrate the research methods of this article,and uses the framework diagram to sort out the research content and thought train of this article.Finally,it discusses the article’s points of innovation and deficiency.The second part is the conception and theory.It expounds the connotation of the two concepts of public cultural services and fiscal expenditure efficiency of public cultural services,and takes public goods theory,new public administration theory and Wagner’s law as the theoretical basis of this article.The third part is the actual investigation of the efficiency of my country’s public cultural service fiscal expenditure.First,it analyzes the status quo of public cultural service input and output from three dimensions:the scale of financial input,the regional distribution of financial input,and the output scale of public cultural services.Then through combing and summarizing the research results of scholars,it is concluded that there are two problems in the efficiency of public cultural service fiscal expenditure in my country:the overall level is low and there are regional differences.The fourth part is an empirical analysis of our country’s public cultural service fiscal expenditure efficiency.Taking input-output indicators from 2010 to 2018 as a sample,a series of processing and analysis have been carried out.The first is to build a relatively complete index system and choose the most comprehensive index for analysis.However,considering the correlation between indicators and the convenience of subsequent operations,it is necessary to use principal component analysis to process indicators.Then the index data processed by the principal component analysis method is processed for efficiency value calculation,and the result is analyzed.The method selected in this step is data envelopment analysis(DEA).Finally,it is to explore the factors that affect the efficiency of public cultural service fiscal expenditures in different regions and regions.In the choice of dependent variables,the comprehensive efficiency of the three efficiencies measured by the DEA method is selected,and then a number of independent variables are selected to perform Tobit regression analysis by comprehensively considering the previous research results and the actual situation,and the economic development level and fiscal expenditure structure are obtained.These two influencing factors will significantly affect the conclusion of overall efficiency.The fifth part is research conclusions and countermeasures.From the reality inspection in the third part and the quantitative analysis in the fourth part,we can get correlative conclusion.And from the problems,countermeasures and suggestions of three aspects are proposed:First,regulate and determine the appropriate scale of public cultural service fiscal expenditure;Second,rationally formulate the fiscal expenditure structure of public cultural services;third,improve the performance evaluation mechanism of public cultural services expenditure.This article is based on the studies of predecessors,and considers the consistency of input indicators and output indicators,and improves the indicator system to measure the efficiency of public cultural service fiscal expenditures,hoping to provide new perspectives and research ideas for establishing a standardized and standard indicator system.However,due to the lack of some data,output indicators were not selected completely in accordance with the definition of input indicators,and the years of empirical research on some data were not completely consistent,which may make the empirical results not fully accurate and comprehensive to reflect the content of the research.