关键词: 财政支出效率, 超效率SBM, 地区发展与民生指数

Abstract: This paper measures and ranks provincial and regional fiscal expenditure efficiency in China by using super efficiency SBM model of DEA with per capita expenditure as input variable and regional development life index as output variable which published by National Bureau of Statistics. Based on the measurement of fiscal input inefficiency and output inefficiency, the paper analyzes the causes of fiscal expenditure inefficiency. The results show that in most of the provinces the fiscal expenditure is inefficient, and there is large space to promote . The fiscal expenditure efficiency in the East and Central areas are higher than the national average level then it is the Western area; and the last is the Northeast area . In 2012, the output shortage is more serious than input excess in 13 provinces with inefficiency fiscal expenditure , especially the output of science and technology is ageseriously inadequate.

Key words: Fiscal Expenditure Efficiency, Super Efficiency SBM, Regional Development and Life Index