效率是经济的永恒的主题。就财政支出效率而言，其高低程度反映了用于公共商品生产的资源在多大程度上生产了真正有效的最优公共商品，这包括资源配置效率与供给效率两方面的内容。在目前我国财政处于困难的条件下，探讨我国财政支出效率的影响因素及提高途径尤其显得重要... Efficiency is the eternal theme of economy. As far as the efficiency of fiscal expenditure is concerned, the extent to which it reflects the extent to which the resources used for the production of public goods produce truly effective optimal public goods, including both resource allocation efficiency and supply efficiency. At present, under the conditions of the financial difficulties in our country, it is particularly important to explore the influencing factors and ways to improve the efficiency of China’s fiscal expenditure.