财政供养规模及其效率的高低对地区经济社会发展有着重要的影响，如何衡量一个地区财政供养效率，进而控制财政供养人员总体规模显得尤为关键。文章通过测量指标体系的构建，利用灰色关联分析确定权重的方法，提出基于岗位的行政职能强度指数来衡量财政供养效率，以便客观分析不同地区财政供养效率，并从严格控制现有机构编制规模、优化财政支出结构、政府机构职能改革、适度扩大行政区划规模等方面给出提升财政供养效率的政策建议。%The size of fiscal support and the level of its efficiency have important impacts on regional economic and social de-velopment. How to measure the efficiency of fiscal support of a region and then control its overall size are particularly critical. By the establishment of measurement index system,the paper proposes that the efficiency of fiscal support should be measured on the basis of administrative workload intensity index through applying gray relational analysis method to determine the weight,in order to provide an objective analysis on the efficiency of fiscal support in different regions. The paper also puts for-ward policy recommendations to enhance the efficiency of fiscal support from the following aspects:strict control on the autho-rized size of existing institutions,optimization of the fiscal expenditure structure,reform of the functions of the government in-stitutions and moderate expansion of the scale of administrative areas,etc.
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