Abstract: Improving the fiscal expenditure efficiency of local government is an important condition for achieving fiscal sustainable development. Based on the DEA model and Malmquist index, this paper uses the data of 30 provinces in China from 2004 to 2016 to measure the fiscal expenditure efficiency of local government and analyzes the impact of fiscal pressure, promotion pressure and development pressure on the fiscal expenditure efficiency of local government. The results show that: (1) There is little difference between the mean value of technical efficiency changes in fiscal expenditures and the mean value of scale efficiency changes in different regions; (2) facing greater fiscal pressure, the fiscal expenditure efficiency of local government is lower; (3) having higher economic growth rate, the fiscal expenditure efficiency of local government is lower; (4) overfulfilling central economic development goal is conducive to improving the fiscal expenditures efficiency of local government.

Key words: iscal expenditure efficiency, fiscal pressure, promotion pressure, development pressure

摘要： 提高地方政府财政支出效率是实现财政可持续发展的重要条件。本文使用2004—2016年我国30个省份的数据，基于DEA模型和Malmquist指数测算了我国地方政府的财政支出效率，并分析了财政压力、晋升压力和发展压力对地方政府财政支出效率的影响。结果表明：（1）各地区财政支出技术效率变动指数均值和规模效率均值变化差异不大；（2）财政压力越大，地方政府财政支出效率越低；（3）经济增长率越高，地方政府财政支出效率越低；（4）地方政府超额完成中央的经济发展目标有利于改善当地财政支出效率。

关键词: 财政支出效率, 财政压力, 晋升压力, 发展压力