姚维保 李志聪 林琳

摘   要： 乡村公共文化服务财政支出效率关系到我国乡村振兴战略的有效实施。文章通过超效率DEA模型和Malmquist指数模型，分别从静态和动态角度测度2014-2020年我国28个省份的乡村公共文化服务财政支出效率，并运用Tobit模型对支出效率的影响因素进行实证分析。研究结果表明，我国乡村公共文化服务财政支出效率存在效率损失，且不同省份之间的效率差异较大。乡村公共文化服务财政支出效率与居民收入水平存在显著正向关系，与政府规模、经济发展水平以及财政支出结构存在负向关系。今后乡村公共文化服务财政支出需要统筹城乡公共文化建设、优化支出结构、构建财政资金投入长效机制等，从而繁荣我国乡村文化，实现乡村振兴。

关键词：乡村公共文化;财政支出效率;DEA-Malmquist-Tobit模型;乡村振兴

Abstract This paper aims to measure the efficiency of rural public cultural expenditure， reveal the main factors affecting the efficiency of expenditure， and lay a solid foundation for optimizing the precise layout of rural revitalization strategy.This paper uses super efficiency DEA model to measure the efficiency of financial expenditure on rural public cultural services in 28. regions from 2014 to 2020. The Malmquist index model is used to dynamically analyze the fiscal expenditure efficiency and a Tobit model is built to study the factors affecting expenditure efficiency. The results show that there is a phenomenon of efficiency loss in the fiscal expenditure efficiency of rural public cultural services in China and the efficiency value varies greatly among different provinces. From the perspective of external influencing factors， government scale， economic development level and fiscal expenditure structure have a significant negative impact on expenditure efficiency， and have a significant positive relationship with residents' income level， while population density and residents' supervision ability are not statistically significant.This paper measures the efficiency of rural public cultural expenditure from both dynamic and static perspectives， and puts forward corresponding suggestions from the perspectives of streamlining government size， coordinating the balanced development of urban and rural public cultural construction， improving the quality and efficiency of input management， optimizing the structure of fiscal expenditure and constructing the long-term mechanism of expenditure project input.

Key words rural public culture; efficiency of fiscal expenditure; DEA-Malmquist-Tobit model

1   引  言

乡村公共文化振兴承载了我国农村居民的美好生活期盼，高质量的乡村公共文化服务是实现文化乐民、文化富民和文化强民的重要途径。2018年9月，中共中央国务院印发的《乡村振兴战略规划（2018-2022年）》，明确指出乡村文化振兴是“五个振兴”的中心任务之一。财政是国家治理的基础和重要支柱，乡村公共文化服务供给离不开财政资金的有力保障[1-2]，为乡村公共文化服务提供保障经费是政府的财政责任[3]。随着我国乡村公共文化服务财政支出规模的不断扩大，政府及公众希望了解：乡村公共文化服务财政支出效率究竟如何？财政资金有没有发挥到应有作用？……