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本文利用超效率DEA方法测度了西部9省(区)的财政支出效率值，并用M指数对财政支出效率进行了动态研究，最后通过面板数据TOBIT模型分析影响财政支出效率的因素。结果表明，西部地区财政支出效率整体较低，主要源于财政支出技术水平滞后。经济发展水平、人口密度、外资水平对财政支出的效率产生显著正向影响，人均预算内财政收入、教育水平对财政支出效率产生负向影响。“,”The paper uses the super efficiency DEA method to measure 9 western provinces of China, makes a dynamic research on the efficiency of fiscal expenditure by means of M indicator, and finally makes an analysis on factors influencing the fiscal expendi-ture efficiency through TOBIT model of the panel data. Results show that the overall fiscal expenditure efficiency of western regions is lower mainly due to the backward technical level of the fiscal expenditure. The economic development level, the population density and the level of introduction of foreign investment have a significant positive impact on the fiscal expenditure efficiency, while the budgetary revenue per capital and the education level have a negative impact on the fiscal expenditure efficiency.