Abstract:The scientific measurement and evaluation on the public expenditure efficiency is the key to promoting the management of government’s public expenditure from the traditional “process management” to “result management” Based on the dimensions of the level of different countries, different local governments in the same country, and specific study of the efficiency of public sector expenditure, this paper makes a review on the foreign literature of public expenditure efficiency of recent years, and comments on the empirical research of foreign public expenditure efficiency, and raises some issues for further discussion