在引导经济运行向“新常态”调整过程中，高效的财政政策效率至关重要。采用31个省级行政区2007—2013年数据，利用超效率DEA测算了财政物质资本、人力资本和技术创新投资效率以及财政综合经济效率，结果表明：省级财政支出普遍有效；东部沿海地区财政技术创新投资效率普遍较高；西部地区物质资本和人力资本投资效率、财政支出综合经济效率则普遍较高。财政效率影响因素双效应面板分析结果表明：经济发展水平和方式、财政收支规模、税收结构和税率等均显著影响财政投资及综合经济效率。%Efficient fiscal policy plays an essential role in the stage where governments adjust economy to the“new normal”. This paper,based on provincial economic data of 31 administrative regions from 2007 to 2013,using super-efficiency DEA model,evaluates the fiscal investment efficiency of physical capital,human capital,technological innovation efficiency,and comprehensive efficiency of fiscal spending as well. The results are as follows: provincial government spending is generally effiective; efficiency of technological improvements on east-coast areas are generally higher; efficiency of physical capital,human capital,and comprehensive spending on west provinces are generallg higher. Results of dual-effects panel analysis on influential factors show that: economic development and its mode,the scale of fiscal income and expenditure,the taxation structure and tax rate,exert significant impact on financial investment and comprehensive economic efficiency.
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