Abstract:  Based on Chinas current education fiscal expenditure mechanism, the efficiency of fiscal expenditure of compulsory education in the western provinces and its influencing factors are explored On this basis, the three-stage DEA efficiency model is used to evaluate the data from 2007 to 2016, and to evaluate the efficiency of their fiscal expenditure on compulsory education and explore the influencing mechanism made by different environmental factors The analysis shows that: Inner Mongolia and Gansu are relatively high in terms of overall efficiency, and are more affected by environmental factors; in terms of scale efficiency, Tibet is relatively low, and is most affected by environmental factors; with regard to technical efficiency, the overall difference is small and it is at a high level and not affected by environmental factors Further analysis finds that among the environmental factors, urbanization ratio, local government attention and years of education have a positive impact on the efficiency of fiscal expenditure, while per capita GDP, aging population and education density have a negative impact on the efficiency of fiscal expenditure

Key words: compulsory education, efficiency of fiscal expenditure, three-stage DEA model, environmental factors