通过对2010年全国36个省、自治区、直辖市和计划单列市按政府功能分类的财政支出预决算偏离度进行因子分析,建立了双因子的支出偏离度的分析体系。研究结果表明,根据因子得分进行的各地区支出偏离度排序和聚类树分析,显示了我国财政支出偏差的格局;主因子的置信监控界定了地区偏离度的适度性区间,发现地方政府的财政支出偏离度仍在可控范围之内。可见,以政府的支出结构为测度,基于统计数据的监督体系,有助于考核地方政府财政职能改革发展的绩效。Through a factor analysis of the financial expenditure budget and final budget deviation degree classified by the government functions of 36 provinces,autonomous regions,municipalities and municipalities with independent planning status in China in the year of 2010,this study establishes an analytical system of the expenditure deviation degree with the double factors.The results reveal that the order of the expenditure deviation degree of different regions according to their factor scores and the analysis of the clustering tree show the situation of China's financial expenditure deviation degrees.The confidence monitoring of the major factors defines the interval of appropriateness of the regional deviation degree;it reveals that the financial expenditure deviation degrees of the local governments are still under control.It is thus clear that the supervision system with government financial expenditure structure as the measure and based on the statistical data are beneficial to the measurement of the performances of the reform and development of local governments' financial functions.国家社会科学基金重大招标项目“健全公共财政体系研究”(10ZD&036
