This paper aims to measure the efficiency of rural public cultural expenditure, reveal the main factors affecting the efficiency of expenditure, and lay a solid foundation for optimizing the precise layout of rural revitalization strategy.This paper uses super efficiency DEA model to measure the efficiency of financial expenditure on rural public cultural services in 28. regions from 2014 to 2020. The Malmquist index model is used to dynamically analyze the fiscal expenditure efficiency and a Tobit model is built to study the factors affecting expenditure efficiency. The results show that there is a phenomenon of efficiency loss in the fiscal expenditure efficiency of rural public cultural services in China and the efficiency value varies greatly among different provinces. From the perspective of external influencing factors, government scale, economic development level and fiscal expenditure structure have a significant negative impact on expenditure efficiency, and have a significant positive relationship with residents' income level, while population density and residents' supervision ability are not statistically significant.This paper measures the efficiency of rural public cultural expenditure from both dynamic and static perspectives, and puts forward corresponding suggestions from the perspectives of streamlining government size, coordinating the balanced development of urban and rural public cultural construction, improving the quality and efficiency of input management, optimizing the structure of fiscal expenditure and constructing the long-term mechanism of expenditure project input.