我国社会保障财政负担区域公平性及影响因素研究  

Analysis on the Equity and Influence Factors of Regional Fiscal Expenditure on Social Security

作　　者：赵建国[1] 廖藏宜[1] 李佳[2] Zhao Jianguo Liao Zangyi Li Jia

机构地区：[1]东北财经大学公共管理学院 [2]东北财经大学

出　　处：《财政研究》2016年第10期49-57,共9页Public Finance Research

基　　金：教育部人文社科基地重大研究项目(15JJD790002);2016年辽宁省教育厅一般项目(辽宁省医养结合养老服务资源整合研究);辽宁省社科基金青年项目(L14CGL033);辽宁省教育规划项目(JG15DB125);东北财经大学学科建设支持计划(XKT-201409)

摘　　要：本文分析了我国地区间社会保障财政负担公平性现状及其影响因素。研究表明,我国地区间社会保障财政负担不公平现象比较明显,中西部地区财政负担较重,但与社会保障财政总负担相比,人均社会保障财政负担更加不公平,尤其东部和西部地区表现尤为明显。但各地区社会保障财政负担水平与财政收入没有显著关系,而与经济增长水平和人口老龄化程度显著正相关,这意味着财政支付保障能力并没有得到有效发挥,财政供给能力对社会保障财政支付能力正向作用显著,而需求能力持续提高对未来财政支付能力提出了挑战。This paper analyzes the equity and influence factors of regional fiscal burden on social security. Study shows that the unfair phenomenon of fiscal expenditure on social security is obvious in China. The fiscal burden in central and western regions is heavier. The per capita social expenditure is even more unfair, especially in the eastern and western regions. But the level of social expenditure has a significant relationship with the level of economic growth and the aging of the population instead of the fiscal income. Therefore, it can be concluded that the fiscal support ability does not run effectively, and fiscal supply ability has a significant positive effect on fiscal payment ability on social security, but the constantly increasing demand gives a challenge for the fiscal payment ability.

关 键 词：社会保障财政负担 公平性 支付能力 

分 类 号：F812.45[经济管理—财政学]