谁从公共支出中获益，这是破解我国当下社会发展之困的关键问题。项目基于我国公共教育和健康支出利益归宿分析对其进行研究。首先基于多阶段分层整群抽样技术和多目标家计调查获得东中西15个市4000个家庭数据，利用QSDS方法与FDH相对效率评价获得各层次公共教育和健康实际支出，利用扩散因子和季度调整策略得到各层次公共教育和健康服务年度单位使用成本。其次基于会计帐户，通过反应函数法、随机实验法和CGE-HH有序模型，将家庭行为反应与BIA有机结合，估计出各层次公共教育与健康支出的家庭真实收益。并基于不同福利指标，利用各种指数，以及集中曲线和优势检验对各层次公共教育和健康支出利益分配公平性、累进性及相对合意性进行评价。最后基于RS指数分解和截面数据计量分析，进一步探究我国公共教育和健康支出利益归宿形成机制。本项研究将为我国公共支出改革和模式转换提供决策依据，也为我国公共支出利益归宿研究提供一个基石。

Who benefits from public expenditure? it is a key issue to solve the current social development dilemma in China. The project makes a reaserch on this question based on benefit incidence analysis of public education and health expenditure in China. Firstly, we use cluster sampling techniques to obtain household survey data of nearly 4000 families from 15 cities in the east、the west and the middle, and using QSDS method and FDH relative efficiency evaluation technology for all levels of public education and health expenditures, using diffusion factor and quarterly adjustment strategies to calculate annual unit using cost of all levels of public education and health services. Secondly, in the accounting framework, using the methods of response function, random experiment and ordered CGE-HH model, we combine the patter of the household behavior reaction and benefit incidence analysis to estimate the level household real benefits from public education and health services. Based on two welfare indicators, and using a variety of indexes, as well as the concentration curve and superiority test, we make an evaluation on the fairness, progressive and the relative desirability of all levels of public education and health expenditures. Finally, based on the decomposition of RS index and econometric analysis of cross section data, we explore the formation mechanism of benefit incidence of public education and health expenditures in China. This study will not only provide the basis for decision-making of the reform and the mode conversion of public expenditure, and but also provide a foundation for benefit incidence studies of public expenditure in China.