财税与公共管理学院知识库

The enterprises of public cultural is important in our country, it can not only meet people's needs of spiritual and cultural, but contribute to developing and inheriting the excellent culture. The 14th Five-Year Plan for developing cultural programs to make China a great cultural country. The cultural expenditure is a part of the financial social expenditure, its levels of performance affects financial efficiency and development of public cultural enterprise.

The article analyzes the impact of fiscal decentralization on the performance of public cultural expenditure firstly in theory. After this, based on the yearbook data of 31 provinces from 2009 to 2018 make positive analysis. Mainly studied the fiscal decentralization, public cultural enterprise development and expenses status quo in China. Establishing the evaluation index system of public cultural expenditure. Then, using the model of SBM and Malmquist index measures the effectiveness of public cultural expenditure in static and dynamic. Considering the impact of financial burden level, population density, education level and the public cultural expenditure. Using Tobit model, regression analysis and regional heterogeneity analysis. The conclusions are as follows: Firstly, there are still some problems in the distribution of taxation and responsibility. Secondly, the overall service level of China's public culture is in a rising trend, especially the cultural relics industry and mass cultural industry are developing fast, the overall expenditure  of  cultural  services  is  expanding,  but  the  percapita expenditure of cultural services among regions and the expenditure of cultural services among departments are quite different. Meanwhile, public cultural services have a strong dependence on public cultural expenditure. Moreover, the overall performance of static public cultural expenditure is at a low level, with uneven development and large gap between regions, the performance trends of dynamic public cultural expenditure are different, and technology change is the main reason restricting TFP. In addition, the impact of fiscal decentralization shows a U-type curve. According to the measurement of this paper, continuing expansion of fiscal decentralization under the current decentralization background will be conducive to improving the performance of public cultural expenditure. Nevertheless, regional analyses found that this kind of impact show differences. Specifically, in the eastern region still U-type curve effect, in the central and western regions only a negative linear effect, that is to say, these two regions fiscal decentralization inhibits the performance of public cultural expenditure. In the end, make suggestions about the above problems.