财政分权、晋升激励与财政社会保障支出效率——基于三阶段DEA模型的实证研究  

Fiscal Decentralization,Promotion Incentives and Efficiency of Fiscal Expenditure on Social Security: Evidences from Three-stage DEA model

作　　者：胡扬名[1] 武颖君 李涛[1] HU Yang-ming;WU Ying-jun;LI Tao(School of Public Administration and Law, Hunan Agricultural University, Changsha Hunan 410128)

机构地区：[1]湖南农业大学公共管理与法学学院,湖南长沙410128

出　　处：《湖南财政经济学院学报》2019年第2期24-33,共10页Journal of Hunan University of Finance and Economics

基　　金：国家社科基金项目"基于双层效率评价的农村公共产品与服务供给模式研究"(项目编号:13CGL084);湖南省研究生科研创新项目"城乡居民基本养老保险制度实施效果评价研究"(项目编号:CX2017B394);湖南省教育厅科学研究优秀青年项目"基于双层分析框架的农村社会保障绩效评价研究"(项目编号:17B133)

摘　　要：以财政分权、晋升激励作为环境变量,运用三阶段DEA模型对我国30个省份2007-2016年财政社会保障支出效率进行了测度和评估,结果表明:剔除环境因素和随机干扰的影响之后,受纯技术效率的制约,我国财政社会保障支出效率整体偏低;从区域角度来看,财政社会保障支出效率呈现出"东部>中部>西部"的格局。环境因素和随机干扰对我国财政社会保障支出效率具有显著的影响,财政支出分权不利于效率的提升,衡量晋升激励的人均实际GDP和地方政府竞争程度有利于效率的提升,而FDI/GDP不利于效率值的提升。在此基础上,提出各地区应进一步实施符合地区特色的效率提升策略以及中央政府应提高对西部地区的财政转移支付标准以缩小地区差距等建议。Taking the fiscal decentralization and promotion incentives as environmental vaiiables, this paper measures and evaluates the efficiency of fiscal expenditure on social security in 30 provinces of China from 2007 to 2014 using the three-stage DEA model. The results demonstrate that: under the restriction of pure technical efficiency, the efficiency of China's fiscal expenditure on social security is overall low, with the influence of environmental factors and random interference eliminated. As the regional analysis shows, the efficiency of fiscal expenditure on social security of the middle region is best, the east region is second and the west is worst. Environmental factors and random interference have a significant impact on the efficiency of China^ fiscal expenditure on social security, the fiscal decentralization does no good to the promotion of efficiency of fiscal expenditure on social security, and the GDP and the competition degree of local government measuring promotion incentives are conducive to the promotion of efficiency of fiscal expenditure on social security, while there is no significant influence of FD1/GDP. For these, related suggestions are given that each region should further put forward strategy of promoting efficiency in line with local characteristics and the central government should improve the financial transfer payment standards for the western region to narrow the regional gap.

关 键 词：财政分权 晋升激励 社会保障和就业 财政支出 

分 类 号：F812[经济管理—财政学]