地方政府社会保险服务绩效评价指标体系构建与绩效测度  

Construction of Performance Index System and Performance Measurement on Socialinsurance of Local Government

作　　者：彭锻炼[1] 

机构地区：[1]上海立信会计学院,201620

出　　处：《中央财经大学学报》2015年第1期19-26,共8页Journal of Central University of Finance & Economics

基　　金：上海市教委科研创新项目"财政分权与地方政府社会保障服务绩效"(项目编号:13YS112);上海立信会计学院科研项目"财政分权与地区社会保障绩效"(项目编号:1132IA1307)

摘　　要：对地方政府提供社会保险服务的效果开展绩效评价,是贯彻十八届三中全会指示精神和促进分权化改革的有效措施。笔者在借鉴已有研究成果和国外经验的基础上,设计了包括社会保险投入、社会保险产出和社会保险效果的三层次绩效评价指标体系,确定了各指标的评价标准和权重,并用我国30个省份(除西藏)2001—2012年的数据进行了实证分析。研究发现,我国地方政府社会保险服务绩效具有经济性、区域性和时间累积性,地方政府在保证社会保险基金增长、养老保险替代率提高、各险种基金结余数量增多、医疗卫生硬件条件改善、有效控制失业率等方面效果较好;也还存在着社会保险支出占GDP比重偏低、各险种覆盖率和保险待遇较低、社会保险的社会效应还不太明显等不足。最后,对如何提高地方政府社会保险服务绩效提出了具有针对性和可行性的意见和建议。What performance evaluations on social insurance services of local government, is the effective measurements on implementation of the Eighteenth 3^rd Plenary Session＇s instructions and promoting the reform of decentralization. In this paper, on basis of the existing researchs＇ results and the experience of foreign coun- tries, we design a set of performance index system of social security, which includes three levels such as social insurance investments, social insurance outcomes and social insurance effects, and we determine the evalua- tion criteria of each index and its weights. Then we use the data of 30 provinces （ except Tibet） in 2001 - 2012 years to make empirical analysis： The results found that, the performance of social insurance in local government has economical, regional and time accumulational features, and have some advantages, such as local government keeping the social insurance fund with higher growth rate, high pension substitution rate, big pension fund residual quantity, improving medical hardware conditions, and effectively control the unemploy- ment rate. But there are some disadvantages, such as the low ratio of social insurance expenditure to GDP, the social insurance coverage rate and insurance benefits are low, social effects of social insurance are nor obvi- ous, and so on. Finally, we make some pertinence and feasibility suggesitons on how to improve social insur- ance service performance of local government.

关 键 词：社会保险 绩效评价 指标体系 改进的模糊层次法 

分 类 号：F811[经济管理—财政学]