This paper uses the super efficiency DEA method to measure the Beijing Tianjin Hebei urban agglomeration of 10 cities in 2003 2013 on the value of the fiscal expenditure efficiency，and then uses the Malmquist index dynamic study to discuss about the efficiency of fiscal expenditure，and finally makes an analysis of the influence factors of fiscal expenditure efficiency through the Tobit model of panel data．Results show that the expenditure of Beijing Tianjin Hebei region presents a higher overall efficiency，of which Beijing expenditure efficiency is significantly higher than other cities. At the same time, the financial, technical progress recession is the main factors that hinder the efficiency of fiscal expenditure and economic development level which does not have a significant negative impact on fiscal expenditure，the introduction of foreign investment level and efficiency of fiscal expenditure have a significant negative correlation，the relationship between budgetary revenue per capita，population density and level of education also have a significant positive impact on fiscal expenditure efficiency．