构建面板三阶段DEA模型，对我国28个省份2008—2017年农村最低生活保障财政支出效率进行了测算，结果表明：我国农村低保财政支出效率整体水平较高，但仍存在一定的进步空间；选取的环境变量对农村低保财政支出效率均存在显著性影响；剔除环境变量和随机误差的影响，发现24个非DEA有效省份的综合技术效率均存在上下波动，其中“双高型”省份有9个，“低高型”省份有4个，“高低型”省份有3个，“双低型”省份有8个。各省农村低保财政支出应优化财政投入规模与结构，适应当地社会经济文化发展，并实施合理有效的效率提升策略。

The paper constructs a panel three-stage DEA model to measure the fiscal expenditure efficiency in rural minimum living security in 28 provinces in China from 2008 to 2017. The results show that despite the high overall fiscal efficiency, there is still room for the further development. The selected environmental variables have a significant impact on the fiscal expenditure efficiency of rural subsistence allowances; excluding the influence of environmental variables and random errors. It is found that the comprehensive technical efficiency of 24 non-DEA effective provinces fluctuates, among which 9 provinces are of "double high type", 4"low-high", 3 "high-low" and 8 "double-low". Hence, each provincial rural subsistence allowance financial expenditure should optimize the scale and structure of its financial investment, adapt to the local socioeconomic and cultural development and adopt reasonable and effective efficiency improvement strategies.

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