财政分权与地区社会保障服务绩效——基于空间计量的实证分析  

Fiscal Decentralization and Regional Social Security Performance:Empirical Analysis Based on Spatial Econometrics

作　　者：彭锻炼[1] 

机构地区：[1]上海立信会计学院财税学院

出　　处：《中央财经大学学报》2016年第8期25-33,共9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：财政分权如何更好地满足地区居民的需要和期待已经成为学术界研究的重要方向,地区居民对公共产品(服务)的需要和期待中,社会保障或社会福利方面的满足程度是最为重要和最引人关注的。笔者通过构建社会保障绩效评价指标体系,并用我国2001—2012年各省份数据计算社会保险绩效得分,再进行空间计量分析,发现:(1)财政收入分权与地区社会保险绩效有明显的负相关关系,而财政支出分权对地区社会保险绩效影响不明显;(2)65岁以上人口占比、社会平均工资水平与社会保险绩效明显正相关,农业人口占比与社会保险绩效明显负相关;(3)失业率、净移民率对社会保险绩效有一定的正面影响。最后,从明确中央与地方政府在社会保障事业中的收支责任。How fiscal decentralization is tailored to the needs and wants of the individuals living in any given region is popular research direction. The satisfaction of social security or social welfare is the most important needs and wants of residents. By constructing performance evaluation system of social insurance, and using 2001-2012 social insurance data to calculate the social insurance performance evaluation score of the provinces in China,and then constructing contiguity matrix,inverse distance matrix and economic matrix as spatial weight matrix to conduct spatial econometric analysis,we found the following results：（ 1） Fiscal revenue decentralization and regional social insurance performance have significant negative correlation,however,the coefficient is very small,but fiscal expenditure decentralization has not obvious influence on regional social insurance performance.（ 2） Both percentage of people aged 65 to regional total population and local social average wage level have significantly positive correlation with regional social insurance performance,and percentage of agricultural population to regional total population has significantly negative correlation with regional social insurance performance.（ 3） The unemployment rate and the net migration rate have positive influence on regional social insurance performance.

关 键 词：财政分权 社会保障 绩效评价 空间计量分析 

分 类 号：F812.2[经济管理—财政学]