(School of Accounting，Hunan University of Technology and Business，Changsha 410205，China)
Abstract: Using DEA model, this paper evaluates financial expenditure efficiency for sports public service from 31 provinces (autonomous regions and municipalities) in our country between 2013 and 2017. The results show that the efficiencies of financial funds for sports public service are generally low, and the average annual value is only 0.622; financial expenditures for sports public service have a large range of redundant input intensity, and outputs are generally insufficient; the pure technical efficiency of financial expenditure for sports public service are low, and the average value is only 0.693; the average annual scale efficiency is 0.890, and the whole survey period is less effective in scale. On this basis, this paper puts forward to implement different fiscal expenditure policies in different regions, to improve the accuracy and effectiveness of fiscal expenditure; strengthening efficiency management of financial expenditure for local sports public service, to implement performance evaluation throughout the use of financial funds，and improving the long-term mechanism of supervision and evaluation.
Key words: sports public service；financial expenditure efficiency；DEA model