分类号密级
U D C 编号10486
硕士学位论文
我国社会性公共服务财政支出效率研究
——基于OECD 国家的经验与启示
研究生姓名：张乔
学号：2018201150089
指导教师姓名、职称：管涛
专业名称：公共经济管理
研究方向：公共经济管理
二〇二一年五月
Research on the Efficiency of Chinese Fiscal
Expenditure of Social Public Services
——Based on comparisons in OECD countries
BY
Zhang Qiao
May，2021
我国社会性公共服务财政支出效率研究——基于OECD 国家的经验与启示
摘要
党的十九大报告提出，要推进政府向服务型政府转型。公共服务是政府用以
实现其服务型职能的一种基本公共活动，居民在日常生活与发展中的许多需求都
能够通过公共服务来满足。当前，我国公共服务财政支出虽逐年在增加，但公共
服务财政支出占总财政支出的比例较低。且公众并未在公共服务领域体会到公共
服务质量的提升，因此有必要对我国公共服务财政支出的效率进行研究。
本文将着重研究社会性公共服务的财政支出的技术效率。试图从横向对比我
国与OECD 国家社会性公共服务体系的角度出发，通过对相关政策的梳理，并运
用数据包络分析方法将我国与OECD 国家在社会性公共服务财政支出的相对效率
进行对比研究，探寻我国社会性公共服务财政支出领域的问题。
通过运用数据包络分析方法对我国与29个OECD 国家2015-2017年的社会性
公共服务财政支出效率进行测算，研究结果表明，第一，我国在义务教育的财政
支出需要在技术和规模两方面进行改善，综合来看需要扩大对于义务教育的投入
规模。第二，我国医疗卫生领域财政支出需要在不断提高技术的同时，控制对于
医疗卫生财政支出的规模。第三，在社会保障和就业领域，我国财政支出在技术
与规模量部分都需要进行完善，同时相比于提高技术，我国更应该致于扩大社会
保障与就业领域的财政支出规模。依据实证分析的结果，并结合对于导致我国社
会性公共服务低效的内因以及对OECD 国家社会性公共服务的政策梳理，本文分
别从合理界定政府支出责任、建立需求主导的社会性公共服务供给机制、引入社
会资本方参与、供给过程更加注重公平性等几方面提出政策建议。
关键词：社会性公共服务财政支出效率；技术效率；OECD 国家；数据包络分析
I
武汉大学硕士学位论文
ABSTRACT
The report of the 19th National Congress of the Communist Party of China puts
forward that the government should be transformed into a service-oriented
government.Public service is a basic public activity used by the government to realize
its service-oriented function,and many needs of residents in daily life and
development can be met through public service.At present,although the fiscal
expenditure of public services in China is increasing year by year,the proportion of
fiscal expenditure of public services in total fiscal expenditure is low.And the public
has not experienced the improvement of public service quality in the field of public
service,so it is necessary to study the efficiency of public service expenditure in
China.
This paper will focus on the technical efficiency of financial expenditure of
social public services.This paper attempts to compare the social public service system
between China and OECD countries horizontally,sort out relevant policies,and use
data envelopment analysis to compare the relative efficiency of social public service
financial expenditure between China and OECD countries,so as to explore the
problems in the field of social public service financial expenditure in China.
By using the data envelopment analysis method,this paper calculates the
financial expenditure efficiency of social public services in China and 29OECD
countries from 2015to 2017.The results show that,firstly,China's financial
expenditure on compulsory education needs to be improved in terms of technology
and scale,and comprehensively,it needs to expand the scale of investment in
compulsory education.Second,China's financial expenditure in the field of health
care needs to control the scale of financial expenditure on health care while
continuously improving technology.Third,in the field of social security and
employment,China's fiscal expenditure needs to be improved in both technology and
scale.At the same time,compared with improving technology,China should expand
the scale of fiscal expenditure in the field of social security and employment.
According to the results of empirical analysis,combined with the internal factors that
lead to the inefficiency of social public services in China and the policies of social
public services in OECD countries,this paper puts forward policy suggestions from
the following aspects:rationally defining government expenditure responsibility,
establishing demand-led social public service supply mechanism,introducing social
II
我国社会性公共服务财政支出效率研究——基于OECD 国家的经验与启示
capital participation,and paying more attention to fairness in the supply process.
Key words:Efficiency of social public service financial expenditure;Technical
efficiency;OECD countries;Data envelopment analysis
III