Abstract: The efficiency of public expenditure has important effect on regional social and economic development. Using Data Envelopment Analysis （DEA） approach, the public expenditure efficiency of 21 prefecturelevel cities in Sichuan province are measured and evaluated. Conclusions show that: the overall efficiency of public expenditure of Sichuan province is very low and embodies a downtrend in recent years. In Sichuan, the public expenditure efficiency shows differences between regions. Relatively speaking, the developed regions have higher public expenditure efficiency than less developed regions have.

Key words: public expenditure, efficiency of public expenditure, DEA approach

摘要： 财政支出的效率高低对地区经济和社会发展有重要影响。利用数据包络分析法（DEA）对四川省21个地级市（州）的财政支出效率进行测算和评价。研究表明，四川省整体财政支出效率较低，且近年来呈现下降趋势；财政支出效率存在明显的地区性差异，经济较发达地区的财政支出效率较高，欠发达地区的财政支出效率相对较低。

关键词: 财政支出, 财政支出效率, 数据包络分析法