摘要
文章基于1998-2015年地方政府财政社会保障支出数据研究发现,我国区域财政社会保障支出呈现出以下特征:从总量来看,东部>西部>中部>东北;从支出力度来看,东北地区支持力度最大,达到18%,其他地区支出力度较小,在10%左右;从人均支出来看,东北地区远远超过平均值,东部和中部地区均落后于平均值;从社保支出增量来看,东部地区处于优势地位,东北地区最少;区域间泰尔指数不断下降,区域差距不断缩小,90%以上由区域间差距造成。因此,必须优化中央—地方财权和事权的划分,适当提高中央政府社会保障事权;根据老龄化率、常住人口等因素加强社会保障支出转移支付,逐步建立国家最低标准;提高社会保障领域社会统筹层次,不断增强保险的互济性;优化地方政府激励机制,不断加大对社会保障的投入。
Based on the expenditure data of local government finance and social security from 1998 to 2015,the expenditure of regional financial and social security in China presents the following characteristics:In terms of the total amount of expenditure,eastern>western>central>northeast;In terms of the expenditure intensity,the northeast region has the greatest support,reaching 18%,and the expenditure in other areas is small,at about 10%;In terms of per capita expenditure,the northeast region far exceeds the average,and both the eastern and central regions are lagging behind the average;In terms of the increment of social security expenditure,the eastern region is in a dominant position,and the northeast is the least;The regional Theil index is declining continuously,the regional disparity keeps shrinking,and more than 90%is caused by the regional disparity.Therefore,we must optimize the division of financial rights and powers between the central and local governments,properly raise the social security rights of the central government,strengthen the transfer payment of social security expenditure according to the aging rate and resident population,and gradually establish the national minimum standards.We must raise the level of social pooling in social security,constantly enhance the mutual benefit of insurance,and optimize the incentive mechanism of local governments and continuously increase investment in social security.
作者
李文军
LI Wen-jun(Law School,Guangxi Normal University,Guilin 541004,China)
出处
《华东经济管理》
CSSCI
北大核心
2018年第2期75-82,共8页
East China Economic Management
基金
广西哲学社会科学青年项目(17CGL001)
广西地方法治与地方治理研究中心课题(GXDFFZ201601)
广西师范大学博士科研启动项目[2016](26)
广西社会工作硕士联合培养基地(桂学位办[2016]23)
关键词
财政社会保障支出
区域平衡
转移支付
泰尔指数
financial and social security expenditure
regional balance
transfer payment
Theil index
