一直以来，党和政府关注民生、重视民生、保障民生、改善民生。民政部 门贯彻“以人民为本，为人民解困，为人民服务”的核心理念，解决民生问题， 落实公民权利，维护人民利益，为维护社会稳定、促进社会和谐起到了重要作 用。开展民生工作、解决民生问题离不开民政资金投入。多年来，国家对社会 福利、社会救助、社会慈善、优抚安置、社区建设、民间组织等工作出台了大 量的民政政策法规和标准，设定了优待抚恤、退役安置、社会福利、社会救助、 自然灾害生活救助等各类具有专门用途的民政专项资金。近年来，国家在财政 预算中不断增加民政专项资金支出，但民政专项资金支出效率尚有提升空间。 因此，本文研究我国民政专项资金支出效率现状、影响因素及其对策，对提高 民政专项资金支出效率，保障和改善民生，切实织密筑牢民生兜底保障网，提 高人民生活幸福度具有重要的现实意义。 本文的主要研究内容如下：对民政专项资金支出效率的相关文献进行了梳 理，界定相关概念，阐述本文研究的主要基础理论；从支出规模和结构、支出 层级、管理现状三方面对我国民政专项资金支出现状进行总结分析；运用DEA 模型，对2011—2017年我国31个省（市、自治区）民政专项资金支出效率进行 测度，从静态效率、动态效率和分经济区域效率三方面对我国民政专项资金支 出效率情况进行分析；分析影响民政专项资金支出效率的相关因素，利用灰色 关联分析法对我国民政专项资金支出效率的影响因素进行实证分析；基于对我 国民政专项资金支出效率的测度结果和影响因素的实证分析结果，从政府、财 政部门、民政部门角度，提出了提升我国民政专项资金支出效率的对策。 本文的研究成果对于加强我国民政专项资金管理，提高民政专项资金效率 具有参考价值。本文的主要创新点是构建了基于DEA模型的我国民政专项资金 支出效率测度指标体系，并且科学运用灰色关联分析模型实证检验民政专项资 金支出效率影响因素。 关键词：民政专项资金，支出效率，DEA模型，灰色关联分析法 II Abstract For a long time, government pay attention to people's livelihood, attach importance to people's livelihood, protect people's livelihood, and improve people's livelihood. The civil affairs department is the implementer in the field of people's livelihood. It adheres to the core concept of "people-oriented, solving difficulties for people, serving people" and the main line of solving people's livelihood, implementing civil rights, and protecting people's interests. It plays an important role in maintaining social stability and promoting harmony.Carrying out people's livelihood work and solving people's livelihood problems cannot be separated from the capital investment of civil affairs departments in the field of people's livelihood. Over the years, our country has formulated a large number of civil policies, regulations and standards in the fields of social welfare, social assistance, social charity, preferential treatment and resettlement, community construction, and civil organizations.Various types of special civil administration funds have been set up, such as preferential treatment, retired resettlement, social welfare, social assistance, and natural disaster relief and so on. In recent years, the country has continuously increased the expenditure for special funds of civil affairs in the fiscal budget. But the efficiency of the special fund for civil affairs is not optimistic.Therefore, it is of great significance to study the efficiency of the expenditure of special funds for civil affairs in order to protect and improve the livelihood of our people, effectively build a secure net for people's livelihood, and improve people's happiness. This thesis has made the following researches: This thesis reviews the relevant literature on the expenditure efficiency of civil affairs special funds, defines related concepts and elaborates the main basic theories; This thesis summarizes and analyzes the current status of China’s civil affairs special funds expenditure from three aspects: expenditure scale, expenditure structure, and expenditure level; This thesis measures the efficiency of China’s civil affairs special funds, constructs a DEA model, and selects the DEA index system.It uses the relevant data of civil affairs special funds in 31 provinces in China from 2011 to 2017 as samples, to measure the expenditure III efficiency of special funds for civil affairs in China.Then it analyzes the efficiency of China’s civil affairs special funds expenditure from three aspects: static efficiency, dynamic efficiency, and efficiency according to economic region; Analyze the factors influencing the expenditure efficiency of special funds for civil affairs and make assumptions based on them.And use grey correlation analysis to study the influencing factors of the expenditure efficiency of special funds for civil affairs in Chinabined with the research results of this thesis, put forward related countermeasures and suggestions to improve the expenditure efficiency of special funds for civil affairs. The research results of this paper have reference value for strengthening the management of special funds for civil affairs in our country and improving the efficiency of special funds for civil affairs. The main innovation of this paper is to build a measurement index system of China's civil affairs special fund expenditure efficiency based on the DEA model, and scientifically use the gray correlation analysis model to empirically test the factors influencing civil affairs special fund expenditure efficiency. Key words: Special Funds for Civil Affairs; Expenditure Efficiency; DEA Model; Grey Relational Analysis IV 目 录 摘要 ................................................................................................................................ I Abstract .......................................................................................................................... II 第1章 导论 ................................................................................................................. 1 1.1 研究目的和意义 ............................................................................................. 1 1.1.1 研究目的 ............................................................................................... 1 1.1.2 研究意义 ............................................................................................... 2 1.2 国内外研究现状 ............................................................................................. 2 1.2.1 关于财政专项资金支出效率和影响因素的研究 ............................... 2 1.2.2 关于民政专项资金支出效率的研究 ................................................... 5 1.2.3 关于民政专项资金监管的研究 ........................................................... 7 1.2.4 国内外研究现状述评 ........................................................................... 8 1.3 研究内容和研究方法 ..................................................................................... 9 1.3.1 研究内容 ............................................................................................... 9 1.3.2 研究方法 ............................................................................................... 9 第2章 相关概念界定及理论基础 .......................................................................... 11 2.1 民政专项资金的内容及特点 ...................................................................... 11 2.1.1 民政专项资金的内容 ........................................................................ 11 2.1.2 民政专项资金的特点 ........................................................................ 15 2.2 财政支出效率的概念及测度方法 .............................................................. 16 2.2.1 财政支出效率的概念 ........................................................................ 16 2.2.2 财政支出效率的测度方法 ................................................................ 16 2.3 理论基础 ...................................................................................................... 18 2.3.1 公共选择理论 .................................................................................... 18 2.3.2 公共委托代理理论 ............................................................................ 18 2.3.3 新公共管理理论 .......