Abstract：Based on the provincial panel data of 2000－2015， this paper makes an empirical study on the efficiency of fiscal expenditure in China under the framework of DEA-Tobit. DEA results show that the overall level of China's fiscal expenditure efficiency is low， and there are obvious regional differences： comprehensive technical efficiency in eastern region is the highest， followed by the central and western regions is the lowest. The main reason for the low efficiency of financial expenditure in the eastern region is that the scale efficiency is lower and the return to scale is decreasing， while in the central and western regions the veason is mainly due to the lack of scale investment. The empirical results show that， under the influence of expenditure bias， there is a “inverted U” relationship between fiscal decentralization and the efficiency of local government fiscal expenditure. Regional empirical results show that： “inverted U” relationship between fiscal decentralization and expenditure efficiency is established in the three regions， but the inflection points are different. The role of fiscal decentralization in the three regions also has significant differences. Decentralization in the eastern region has already exceeded its inflection point， and has a significant hindering effect， but still plays a significant role in promoting the central and western Regions. This paper also puts forward the corresponding countermeasures and suggestions.
詹新宇 韩雪君. 中国式财政分权、支出偏向与财政支出效率——基于省际面板数据的Tobit模型分析[J]. 华中师范大学学报（人文社会科学版）, 2017, 56(6): 52-64.
Zhan Xinyu Han Xuejun. Chinese Decentralization、 Expenditure Bias and Fiscal Expenditure Efficiency——Analysis of Tobit Model Based on Provincial Panel Data. journal1, 2017, 56(6): 52-64.
2017, Vol. 56 
